The tax system of the Russian Federation. Types of tax systems. Tax system concept

The system of taxes and fees in a market economy performs a critical task. Its action must be clearly debugged and meet the conditions in which social production develops.

Main functions

The system of taxes and fees primarily provides for the formation of part of the country's budget revenue. This function is undoubtedly important, but not considered the main one. The fact is that the budget may well be formed without such revenues. The tax system of the Russian Federation performs the most important regulatory function. It is implemented in two relevant areas. Government regulation applies to commodity-money and market relations. It includes mainly the development of laws, instructions, resolutions of state bodies. These regulations define the procedures in accordance with which interactions between producers, buyers and sellers, the activities of stock exchanges, trading houses, financial institutions, the rules by which the securities market operates, and so on.

Regulation specifics

In market conditions, the methods of administrative influence on entrepreneurs are minimized. In such a situation, such a thing as a “superior organization”, which has the right to manage the work of enterprises through orders, orders and commands, gradually disappears. However, the need to subordinate entrepreneurial activity to the goals of combining the personal interest of businessmen with the public remains. In this case, economic coercion in combination with material interest will act as an adequate measure of influence. The development of the management system is thus regulated through several tools. These include:

• The tax system of the Russian Federation.
• Maneuvering interest rates and loan capital.
• Government procurement.
• Implementation of national economic programs.
• Allocation of subsidies and capital investments from the budget, etc.

The first element is central to the process of state regulation. The state maneuvers with tax rates, fines, benefits, adjusts taxation conditions, introduces some and excludes other obligations. In this way, the government contributes to the solution of primary social problems.

Stimulation

The tax system of the Russian Federation has an impact on technological progress, contributes to an increase in the number of jobs. The stimulation is expressed primarily in the fact that profits that are allocated for the re-equipment, expansion and reconstruction of the production of consumer goods, equipment for their production and some other goods are exempt from taxation. In a number of developed countries, taxes are not provided for development and research.

At the same time, part of the proceeds from citizens, entrepreneurs and enterprises in the budget is redistributed to the development of social and industrial infrastructure, investments in capital-intensive and capital-intensive industries with a long payback period. These include, in particular, motorways, railways, power plants, and mining. Currently, agriculture is considered a topical area. The lag in the development of this sector is extremely painful for the state of the entire economy and society.

Fiscal function

It represents the seizure of part of the profits of enterprises and individuals for the maintenance of the state apparatus, the defense sector and part of the non-production sphere that does not have its own sources of income or if their funds are insufficient to ensure the necessary level of development. These include, in particular, many educational institutions, museums, theaters, and fundamental science.

Tax system concept

The above functions are delimited very conditionally, since they are implemented simultaneously, closely intertwined with each other. The structure of the tax system has mobility and stability. The more stable it is, the more confident entrepreneurs will feel. In this case, they have the ability to accurately calculate in advance the effect of the implementation of an economic decision, a transaction, business or financial transaction.

The concept of a tax system is formed in the presence of certain conditions. They reflect the economic condition of the country, the nature of the social structure, socio-political stability, the level of public confidence in the government. When these and other conditions change, the tax system ceases to meet the initial requirements, coming into conflict with the objective factors of the development of the national economy. In this regard, the whole scheme or its individual elements is adjusted. The structure of the system includes 4 categories of taxes:

1. Federal (defined by law).
2. Republican (established by normative acts of these national-state units).
3. Local (determined by territorial authorities).
4. Generally binding.

Basic principles

The structure of the tax system is considered stable and favorable for the activities of entrepreneurs, if its fundamental elements, the most significant sanctions and benefits (if rates do not go beyond economic feasibility) remain unchanged. If we talk about the current situation, then VAT, excise taxes, and deductions from profits come into consideration from this position. Other taxes and the corresponding composition of the taxation system can and should be adjusted in relation to economic changes in the country as a whole and production in particular.

Classification

In domestic practice, the following types of tax systems are used:

1. DOS.
2. UTII.
3. STS

The first is the main type of taxation. The second and third are special modes. When considering the types of tax systems for the subsequent selection of the most suitable scheme, a number of factors should be taken into account:

1. Type and specifics of activity.
2. The number of employees.
3. The volume of money turnover per year.
4. The presence of the OS.
5. The ratio of the level of expenses and income.

DOS

This tax system of the Russian Federation is the main (general). Its effect extends to any type of activity that does not fall under other regimes. The main taxes and contributions are:

• VAT.
• Income tax.
• Personal income tax (on dividends).
• Property tax.
• Personal income tax (from the salary fund).
• Local taxes (if a taxable item is present).
• FIU.
• FSS.
• FFOMS.
• TFOMS.

Reporting and payments are made quarterly. For insurance premiums reporting is submitted monthly, and payment is made once a quarter.

Advantages and disadvantages of OCH

The main tax system in Russia provides an opportunity for entrepreneurs to carry out a fairly wide range of activities. Businessmen get unlimited opportunities for the development of a serious and stable enterprise. For certain types of activities provided VAT refund. In addition, losses and expenses incurred are included in the calculation of income tax. The disadvantages of the system include:

1. Quarterly reporting.
2. Mandatory presence on the staff of an accountant for accounting.
3. The need for monthly reporting to TFOMS, FFOMS, FSS and PFR.

Simplified tax system

It can be used under the following conditions:

1. Income for the year - not more than 60 million rubles.
2. The number of employees in the state is not more than 100 people.
3. If, having previously registered by OCH, after 9 months. the company made a profit of less than 45 million rubles.
4. The total contribution to the authorized capital of other enterprises is less than 25%.
5. The residual price of fixed assets is less than 100 million rubles.

This tax system involves the following mandatory contributions:

• Rate of total revenue.
• Personal income tax (on dividends).
• Rate of total profit minus expense.
• PIT (from the salary fund).
• Local fees in the presence of a taxable item (transport, land, etc.).
• FIU.

Payments are made quarterly. STS reports are submitted once a year. On insurance premiums payments are made every quarter. Reporting on them should be submitted monthly.

Pros and Cons of USN

The advantages include:

1. Submission of documentation once a year.
2. Low rates.
3. Ease of accounting (by filling in the books of expenses / income).
4. No need to report monthly on contributions to TFOMS, FSS and FFOMS.
5. At STS 6% An entrepreneur can keep records independently.

However, this tax system also has disadvantages. In particular, enterprises engaged in the activities specified in Art. 346.12 Tax Code. These include, in particular, pawnshops, banks, investment funds, private pension funds and others. You can not use the simplified tax system and organizations that have branches or representative offices. Changing the taxation regime for entrepreneurs using DOS is allowed only at the beginning of the year. For this, a preliminary application (from October 1 to November 30) should be submitted. When using a six percent rate, the calculation is carried out for all income received, excluding losses. If USN 15% is applied, the calculation takes into account the expense, but it is necessary to provide primary documents for it. In this case, bookkeeping is complicated.

UTII

This tax system is required for certain types of activities. Their list is approved by local authorities. The calculation of the tax amount is carried out using the formula BZ x K1 x FPO x K2 x 15%, in which:

• K2 - coefficient, which is set by local authorities.
• BZ - the basic profitability defined by law for each specific type of activity.
• FZO - physical indicator of the enterprise / organization (number of employees, floor space, etc.).

Payment and submission of reports are carried out once a quarter. Insurance premium payments are made every month. Reporting on them is also quarterly.

Advantages and disadvantages of UTII

A single tax greatly simplifies tax and accounting. The entrepreneur is charged with a single amount for payment to the budget. The legislation allows the use of DOS and STS for certain types of activities for enterprises using UTII. When calculating personal income payments, it is reduced by the amount of insurance contributions to the Pension Fund. Among the shortcomings are worth noting:

1. Fixed tax amount. It remains unchanged even when the entrepreneur receives less income.
2. Establishment of NK limits for physical indicators. This makes it impossible for some enterprises to use UTII. For example, in retail trade, the area of ​​the hall should not be more than 150 square meters. m, the number of cars sold at a car dealership should not be more than 20, and so on.

In addition, registration with the tax authority is carried out directly at the place of production.