Find out what a tax period is.

The national budget is the main financial instrument to support the existence and development of the country. Today, as before, the main, even the main source of its formation is the receipt of various taxes and fees. Tax system in Russia gives a clear idea of ​​its basic concepts. It is important to understand the types of fees, the main elements. One of the significant points in this topic is the tax period.

The concept

Taxes relate to one of the types of financial relations between the state and society, aimed at the formation of the country's budget. The appearance of the fees in question can be attributed to the moment the civilization began to develop, the need for them appeared due to the first social needs. Since then, the creation of new forms of state is each time accompanied by a transformation of the tax system. Thanks to this, a stable, almost perfect tax system has been formed today. She has her own rules and concepts.

Taxes are of national importance. Therefore, their concept and accrual are regulated by legislative acts. An important legal instrument that determines the entire taxation procedure in Russia in general is the Tax Code. It is in it that the main definition of the fees in question is given. Taxes are levied in mandatory payments, both from the ordinary population, and from various commercial elements. They are directed in favor of the authorities, for the formation of a central and local budgets.

Types of basic taxes of the Russian Federation

All fees are classified according to the ownership of the authority that charges them. The following types of taxes are distinguished.

1. Federal fees. The list and procedure for paying these taxes is determined by the Tax Code. He obliges to pay them to all persons located in the country. Federal taxes values ​​are considered: VAT, excise taxes, income tax and some others.
2. Regional taxes are also regulated by the Tax Code. But at the same time they are established by legislative acts of the constituent entities of the Russian Federation. They must be paid on the territory of these entities. Regional authorities themselves determine the rate, tax period and other elements of the procedure for calculating and paying fees. This group includes taxes on property of enterprises and gambling, as well as transport fees.
3. Local taxes, namely fees on property of the population and land. Distributed by the bodies of municipalities.
4. Special tax regimes provide for a special procedure for establishing elements of taxation. There are four of them. The most famous of them is a simplified system and a system in the form of the payment of UTII.

Mandatory elements of taxation

As elements of taxation are concepts, principles and procedures for calculating and listing fees. More specifically, this is the very foundation of the system. Without it, lawful orderly tax relations between the state and the payer will not work.

The list of elements of the tax system is listed in article 17 of the Tax Code and contains the following basic concepts.

1. The subject of taxation, in other words, the person who is required to pay fees.
2. Object of taxation - this is the one for which you have to pay a tax. For example, income, property, sale of a specific product, etc.
3. The tax base means the cost or physical value of an object.
4. The tax period that determines the time for which fees are considered.
5. The rate is that part of the value of the object that will have to be paid to the state budget.
6. The procedure for calculating and paying taxes.

Period - as an element of taxation

An important essential element in this topic is the definition of the tax period. It is of particular importance in the general scheme of relations for two reasons.

1. Defines the period of time during which the object of taxation is formed. This is necessary to calculate the amount of fees.
2. Its calculation is directly related to the due date.

The tax period represents the period for which a certain base is established and full liability is calculated. It represents a calendar year or other periods specified for specific types of taxes, after completion, which indicate the total amount of the tax base and the amount paid.

Two different concepts should be distinguished - tax and reporting periods. Reporting period - an accounting concept that defines the time for which it is necessary to reflect in the accounting registers all business and financial operations of an organization. In this case, both periods may coincide. There may be several reporting periods in one tax period.

Of great importance is the period for calculating tax when paying a fee. Any organization transfers the amount from the current account. An individual does this by crediting the amount of the fee to the account of the tax authorities. During the operation, the documentation must be completed correctly. Therefore, you must accurately indicate the tax period in the payment order or receipt.

Periods for some fees

For most taxes, the calculation period is standard. It is one calendar year. For some specific types of income, the time period for determining the base and calculating the amount is different. For example, the VAT tax period is a calendar quarter. Each element in the calculation for various types of fees, including their tax periods, is discussed in specific articles of the Tax Code. Moreover, for each collection reporting periods are defined. So, for example, the tax period for income tax is established in the law based on the calculation of the calendar year. But the reporting periods are three whole: month, quarter and 9 months.