Special tax regimes: description, characteristics, limits of use

In addition to the general taxation that exists for enterprises, organizations of various types of activities, as well as for private entrepreneurs, in the Russian Federation, the tax code provides an opportunity to switch to so-called special tax regimes, if such are provided for by current legislation. These modes are divided into four types and are an integral part of taxation, taking on a special, key position in it.

In each country, for different budgets, there are established regulatory tax regimes, which consist of a set of existing taxes and a certain class of fees, the principles of their approval, introduction and cancellation, as well as ways of tax liability and control.

The tax system of Russia consists of the following levels of levying taxes:

- Federal, approved by the Federal Assembly, contains nine types of taxes;

- Regional, established at the regional level, includes three types of taxes;

- local, taken at the level of local government, contains two types of taxes.

Enterprises, organizations and private entrepreneurs can pay taxes either according to the general taxation regime, or according to one of the four special regimes, if such is provided for their activities Art. 18 of the Tax Code of the Russian Federation and is established by this code or other legislative documents on the collection of taxes.

Special tax regimes in 2012 provide a special procedure for determining taxation, as well as the possibility of exemption from payment of individual fees. And they are subdivided by the heads of the code into the following categories:

A) the tax regime for agriculture (ESKH);

B) a simplified taxation system;

C) the type of the single tax on income received from certain (certain) types of activity provided for by the tax system;

D) the system of taxes when drawing up production sharing agreements.

All special tax regimes imply the substitution of payment of several taxes by the possibility of paying one and have a list of tolerances and restrictions for the transition.

In the case of incompetence of the chief accountant at an enterprise that does not know about the opportunities provided by the tax code to reduce the cost of paying taxes to the treasury of the state, such an enterprise or a private company may suffer increased losses than reduce its net profit. That is why it is so important to closely monitor any changes or additions to the code, whose special tax regimes vary according to world standards and state policy. To date, these changes are made quite often, and apart from periodicals (newspapers, magazines), modern technologies via the Internet provide extensive opportunities for tracking any amendments to the RF Tax Code.

Considering special tax regimes, it should be borne in mind that any of them has its own advantages and is not devoid of shortcomings. In addition to a single tax (UTII), which specifies specific conditions for the work of enterprises, organizations and individuals, the rest can be used voluntarily. It is necessary to take into account that selecting one of the special modes, it will be impossible to go back immediately to the previous one. The period established by the Tax Code of the Russian Federation is one year from the date of transition to the new regime of levying taxes.

If violations of the tax payment regime by unscrupulous taxpayers occur, the enterprise risks losing its right to use it in the future.