FinanceTaxes

Subject of taxation. Who pays which taxes

Taxation should be understood as the procedure established by law for the establishment, collection and payment of fees and taxes to the budget. It includes the establishment of rates, amounts, types of payments, the rules of deduction of amounts by different persons. . Let's consider further who is the payer of the tax .

Tax Legal Relationships

In NK their definition is absent. Meanwhile, Article 2 of the Code establishes the range of relations regulated by the Tax Code. They are related to:

  1. The establishment, introduction, collection of fees and taxes in Russia.
  2. Implementation of tax control.
  3. Appealing acts of control bodies, inaction / actions of their employees.
  4. Attraction to liability for tax offenses.

, а также органы власти, уполномоченные на реализацию контрольно-надзорных функций в сфере налогообложения. As subjects of tax law are organizations and individual individuals - taxpayers , as well as authorities, authorized to implement control and supervisory functions in the field of taxation.

Classification

The subjects participating in tax legal relations are divided into 4 categories. According to Article 9 of the Tax Code, they include:

  1. . Citizens and legal entities are tax payers .
  2. Fizlitsa and organizations recognized in accordance with the Code, tax agents.
  3. Tax authorities.
  4. Customs structures.

This classification is considered general. In addition, the subjects of taxation differ in legal composition, tax status, economic and managerial isolation. For example, depending on the status, residents and non-residents are distinguished. In terms of managerial isolation, the subjects of taxation are divided into independent and interdependent.

Fizlitsa

– это физлица и организации. As follows from the above information, the main types of payers of taxes are physical persons and organizations. The first include:

  1. Citizens of the Russian Federation.
  2. Foreigners.
  3. Persons who do not have citizenship (stateless persons).

Residents

To them, according to Article 207 of the Tax Code, natural persons are considered to be actually in Russia for at least 183 days (calendar) for 12 consecutive months. The period of stay of these subjects of taxation in the Russian Federation is not interrupted for a short period (up to six months) of traveling abroad for training or treatment. Regardless of the actual length of stay in the country, Russian servicemen who serve abroad are recognized as residents, employees of state and local authorities sent abroad.

FE

A separate category of subjects of taxation are individual entrepreneurs. They are physical persons, who have passed state registration in accordance with the established procedure and are conducting entrepreneurial activities without creating a legal entity. To the same category carry private practitioners, lawyers, established lawyer offices. According to clause 2 11 of the Tax Code article, individuals engaged in entrepreneurial activities without creating a legal entity, but not registered in this status, can not invoke the fact that they are not PIs.

The Organization

, разделяются на: Yurlitsa, being tax payers , are divided into:

  1. Russian organizations. These legal entities are formed in accordance with the provisions of domestic law. Do not apply to taxpayers their branches and other stand-alone units (OP). At the same time, the OPs are responsible for allocating payments to the budget at their location.
  2. Foreign organizations. They are called legal persons who possess legal capacity, created in accordance with the norms of the law of foreign states, as well as international organizations, representative offices and affiliates of the said persons formed in the territory of Russia.

Tax legal personality

It forms the basis of the status of the participant in tax legal relations. Tax legal personality is formed from de-and legal capacity. The latter is the subject's ability to perform duties and have rights. Tax capacity includes personal participation in legal relations, responsibility for violations of the provisions of the Tax Code.

Status of payers of taxes and fees

As key participants in tax legal relations payers are on the one hand and the state (represented by authorized bodies) on the other. The participation of others (for example, tax agents) is optional. In accordance with Article 19 of the Tax Code, taxpayers are recognized as citizens and organizations that are charged with the obligation to deduct the established payments to the budget. According to clause 2 83 of the Tax Code, the registration of IP and legal entities with the IFTS, their inclusion in the EPN (single register) is made regardless of the circumstances with which legislation relates the occurrence of the obligation to pay a tax. , таким образом, лицо будет считаться плательщиком до того, как у него появится объект обложения. In Russia , thus, a person will be considered a payer before he has an object of taxation.

Distinctive features of natural persons and organizations as subjects of tax law

Individuals, unlike legal entities, should not conduct accounting. Sanity and age do not affect the recognition of physical persons as payers. When determining the object of taxation for taxpayers The presence of the status of a resident or non-resident matters. In the first case, deductions are made from all income received both in Russia and abroad. Non-residents pay taxes on profits extracted only in the Russian Federation.

Representation

Payers have the right to participate in tax legal relations in person or through a representative. The credentials of the latter must be documented. Representation, according to 27, 28 articles of the Tax Code, can be carried out lawfully or, in accordance with Art. 29, the authorized representative of the subject.

Interdependent persons

This category of subjects is singled out in the legislation separately. If the persons are recognized as interdependent, the tax authorities have the right to verify the correctness of the application of prices determined by the parties to the transactions for the purposes of taxation. Interrelated are the subjects (organizations or individuals), if the relations between them can affect the economic results or the conditions of both their activities and the activities of persons represented by them. For example:

  1. One legal entity indirectly or directly participates in another economic company, and the total share of participation is more than 20%.
  2. One natural person is subordinated to another in accordance with the official position.
  3. Persons are married, related, are adoptive and adopted, guardian and guardian.

The list of interdependent subjects is not considered exhaustive. The court has the right to recognize persons as such on other grounds not directly established in the Tax Code, if their relations can affect the results of transactions related to the sale of services, goods or works.

Payer's rights

The main list of them is fixed by 21 articles of the Tax Code. обладают следующими правами: In addition, tax- payers in the Russian Federation have the following rights:

  1. Transfer tangible assets on bail in order to ensure the obligation to transfer payments to the budget (Article 73 of the Tax Code).
  2. Act as a guarantor to the tax authorities (Article 74 of the Code).
  3. To be present at the seizure of documentation (Article 94 of the Tax Code).

Obligations of subjects

The Tax Code provides for the following main duties of payers:

  1. To pay taxes established according to the legislation.
  2. To register with the IFNS.
  3. Keep records of expenses / revenues in accordance with the established procedure.
  4. Submit tax declarations at the place of registration in the IFNS.

Protection of rights

According to paragraph 1 of Article 22 of the Tax Code, payers are guaranteed judicial and administrative protection of their interests. The rules for its provision are defined in the Tax Code, as well as other normative acts. The latter include:

  1. FZ No. 4866-1.
  2. CAO.
  3. GIC.
  4. AIC.
  5. CCP.
  6. Customs Code.

Register of VAT payers

After the entry into force of the Tax Code in 1992, it became necessary to systematize information about the subjects that are charged with paying taxes to the budget. In this regard, various databases have been formed, among which the register of VAT payers is of particular importance . This information database contains information about all persons who are obliged to deduct value-added tax. The following data on subjects are present in the register:

  1. Name.
  2. Information about the creation or reorganization.
  3. Information about the changes made.
  4. Requisites of documents submitted at registration.

Transport tax

It is deducted to the regional budget. The tax is characterized as property, mixed, direct. Until 2003, the taxation of the TA was based on two payments: a tax on physical and personal property of natural persons and transportation from the owners of transport. After the entry into force of chapter 28 of the Tax Code, these taxes were combined into one. The transport tax is stipulated by the Tax Code and is introduced in accordance with the laws of the subjects of the Russian Federation. After the approval of regional regulations, it becomes mandatory throughout the territory of the respective region. – физлица и организации, на которых зарегистрированы ТС, выступающие в качестве объектов обложения. Payers of the transport tax - physical persons and organizations, on which TCs are registered, acting as objects of taxation. The category of these subjects includes all persons who own transport on any lawful basis, entailing the duty of registration. This can be property, rent, etc. As the object of taxation are:

  1. Ground vehicles. These include: motorcycles, cars, buses, motor scooters and other self-propelled vehicles, mechanisms on caterpillar and pneumatic travel, snowmobiles, snowmobiles.
  2. Water vehicles. These include sailing ships, yachts, motor ships, jet skis, motor boats, boats, towed (non-self-propelled), etc.
  3. Air vehicles. Among them, airplanes, helicopters and so on.

Land tax

It is determined by 31 articles of the Tax Code and normative acts adopted by municipal authorities, laws of cities of federal significance. – организации и физлица, обладающие участками, отнесенными к объектам обложения, на праве наследуемого владения, собственности, бессрочного пользования. Payers of land tax - organizations and individuals who have land plots allocated to the objects of taxation, on the right of inherited possession, property, perpetual use. The corresponding rights, according to the Civil Code, arise at the time of state registration of property, unless otherwise provided by law. As a basis for tax collection, state registration documents are issued. The amount of the deduction does not depend on the financial performance of the payer. The calculation takes into account the objective circumstances, which include the fertility, location of the site and other factors. As the payers are not recognized as persons who have land plots on the right of urgent gratuitous use or granted them in accordance with the lease agreement.

Profit tax

It is considered one of the most important taxes to be paid to the federal budget. The payment performs regulatory and fiscal functions. разделены на 2 категории: Taxpayers of income tax are divided into 2 categories:

  1. Foreign organizations that operate in the Russian Federation through their permanent missions or receive income from sources in Russia.
  2. Domestic enterprises.

The company does not pay tax, applying USN, deducting UTII, UST and the tax provided for gambling.

Profit as an object of taxation

For domestic organizations, it recognizes the revenues received minus the costs established in accordance with the Tax Code. For foreign legal entities, profits received through permanent missions, reduced by the costs of these units. The specified expenses are also determined according to the Tax Code. For other foreign organizations profits are those that were received from sources in the Russian Federation.

Tax agents

As them, in accordance with Article 24 of the Tax Code, the subjects performing duties on calculation, withholding from payers and deduction of taxes to the budget of the Russian Federation. Agents can be organizations both domestic and permanent representative offices of foreign legal entities, as well as physical persons (IP, private notaries and other private practitioners with hired employees). The legal status of these persons is similar to the status of payers. However, it has a number of distinctive features. Tax agents:

  1. Keep records of income accrued and paid to payers, withheld and deducted in the budgetary system of taxes, including for each employee.
  2. Provide to the Inspectorate at the address of registration the documentation necessary for conducting control by authorized bodies for the correctness of calculation, withholding and deduction of compulsory payments.
  3. They shall be notified in writing to the tax inspectorate of the impossibility of making a deduction from the payer's income and the amount of the debt. This obligation must be complied with within one month from the date on which the agent learned about these circumstances.
  4. Correctly and timely calculate, withhold taxes from the funds paid to the payer, transfer them to the corresponding accounts of the treasury.
  5. Ensure the safety of the documentation necessary to perform their duties as agents for 4 years.

For non-compliance with the requirements of tax legislation, agents can be held accountable, including criminal, according to the norms of Russian law.

Tax authorities

They form a unified system for monitoring compliance with the provisions of the Tax Code. The tax authorities verify the correctness of the calculations, the timeliness and completeness of the payment of fees and taxes to the budget system of the country. The centralized system of organs consists of:

  1. Federal executive structure, authorized to exercise supervision and control in the tax sphere.
  2. Territorial units.

The Federal Tax Service acts as the federal executive structure. The tax service is headed by the head, who is appointed and dismissed by the Government on the proposal of the Minister of Finance. The head of the Federal Tax Service bears individual responsibility for the performance of the functions and tasks assigned to the Service. As the main goal of the activities of tax structures is the provision of timely and full collection of taxes and taxes to budgets and extra-budgetary funds. Authorized bodies act within their competence, in accordance with the provisions of legislation, including administrative, civil, etc.

Functions of tax structures

The main functions of the IFNS include:

  1. Accounting of taxpayers.
  2. Implementation of tax control.
  3. Application to offenders of NK sanctions.
  4. Development of the state tax policy.
  5. Conducting explanatory and information work on the implementation of the provisions of tax legislation.

UTII in the Russian Federation

The single tax is introduced by normative acts of municipalities, city okrugs, cities of federal significance. UTII is applied along with OCHO and applies to certain activities. The single tax replaces the payment of certain types of deductions, simplifies and reduces contacts with the tax service. The list of objects of taxation of the UTII is determined by legislation. It includes:

  1. Retail.
  2. Veterinary and household services.
  3. Placement of outdoor advertising structures and advertising on the vehicle.
  4. Catering services.
  5. Motor transport services.
  6. Provision of trade places and land for rent for trade.
  7. Maintenance, repair, storage, car wash services.
  8. Provision of places for temporary residence and accommodation.

The tax base for the reporting month is determined by multiplying the base yield, the deflator coefficient (K1) and the physical indicator value provided for in the federal legislation, as well as the coefficient that takes into account the specifics of the activity (K2). The tax rate is determined by the Tax Code and is 15%. The coefficient K2 should not be less than 0.005 and more 1. The corresponding limits are fixed by federal legislation. As a tax period is the quarter.

Single tax in Ukraine

Persons who decided to engage in business in the USN and determined their future activities should choose a single tax group. Payer, whose income does not exceed 300 thousand hryvnia per year, belong to the first group. The tax rate for them is up to 10% of the subsistence minimum (UAH 160). The second group includes individuals whose income for the year does not exceed 1.5 million UAH. The tax rate is 20% of the minimum wage (up to 640 UAH). The third group includes entities with an income of up to UAH 5 million / year. The following rates are set for them from turnover:

  • 3% - for VAT payers;
  • 5% - for non-payers of value added tax.

The fourth group includes former agricultural tax payers. The transition from one group to another can be mandatory or voluntary. In the first case, the change occurs when the limit on the annual income is exceeded.

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