The object of taxation. Types of objects of taxation
Tax is an important economic category. It is historically associated with the existence and activities of the state. The essence of the tax is a withdrawal in favor of the company of the established part of the value of GDP in the form of a mandatory contribution.
Tax - individually-free mandatory payment. It is charged to citizens and organizations in the form of alienation of funds that belong to them under the right of economic management, property or operational management. This payment is necessary for the financial support of the functioning of the state and municipalities. The fee is a compulsory contribution, which is charged to organizations and citizens, acting as one of the conditions for the commission of legal actions by authorized instances and officials. These include, among other things, the granting of rights and the issuance of licenses.
Objectives of assessed contributions and payments
Fees and taxes are intended to:
- Provide timely and most complete mobilization of budget funds.
- To create conditions for the effective regulation of the production process and consumption both as a whole and for individual branches of business, taking into account the peculiarities of the emergence and redistribution of income in various population groups.
Determination of the object of taxation
It is given in the industry code, in ch. 7. The object of taxation is:
- Realization of services / goods / products.
- Other circumstance that has a quantitative, value or other characteristic, with the presence of which the sectoral legislation associates the occurrence of the obligation of the subject to make a mandatory deduction.
According to the NC, the object of taxation acts as an integral element of the contribution to the budget. It is set in part 2 and the provisions of Ch. 7 sectoral Codex. For each payment must be provided for its object of taxation.
The legislation describes the types of objects of taxation.So, the property recognizes all objects of civil rights (except property rights) relating to material values, according to the Civil Code. A product is any product sold or intended for that. To regulate relations concerning the collection of customs duties, other property provided for in the TC is also included in this category. Work is an activity whose result has a tangible expression and can be implemented to meet the needs of citizens or organizations. The service is an activity, the result of which does not have a value indicator. The consumption of the result is carried out during the execution of activities. Under the implementation, according to the Code, it is recognized:
- Transfer of ownership of products.
- Provision of services.
- Transfer the result of the work performed.
The specified objects of taxation of individuals and organizations may have a non-paid or paid basis. In the latter case, in particular, refers to, for example, the exchange of products, services or work. The moment and place of the actual implementation shall be established in accordance with part 2 of the Tax Code.
There is no clear definition of this taxable item in the legislation. In general terms, the concept is formulated as follows:
Income is an economic benefit. It is established to the extent that can be determined according to the order of ch. 23 and 25 sectoral Codex.
Income can be:
Revenues are also classified as non-operating and received from sales. This division is explicitly provided in the Tax Code.
The above are the main objects of taxation of the Russian Federation. Do not fall into this category:
- Transfer of residential premises to citizens in the houses of a municipal or state housing stock during privatization.
- Operations related to the turnover of foreign or Russian currency (except for the purposes of numismatics).
- The transfer of property, if it has an investment character. In particular, this refers to the share contributions to the funds of cooperatives, contributions to the authorized capital of economic partnerships and companies under the agreement on joint activities.
- The transfer of the OS, IA, or other property to non-profit companies to carry out their core business, not related to entrepreneurship.
- The seizure of property through confiscation.
- The transfer of property in the framework of the initial contribution to one of the parties to the agreement on joint activities (simple partnership) or its successor in the allocation of shares in common ownership, or in the division.
- Inheritance of wealth.
- The transfer of property in the framework of the initial contribution to the heir, successor of a participant in the economic partnership (company) or himself upon leaving (leaving) the composition of the association.
- Appeal to the property of other persons abandoned and abandoned things, animals, treasure according to the norms of the Civil Code.
- The transfer of property in its distribution during the liquidation of the economic partnership (company).
- Other operations provided for in industry legislation.
Object of taxation and tax base
These two categories have a close relationship. The tax base is a value or other characteristic of the object of taxation. It acts as one of the main elements of the compulsory payment accrual system. Tax bases are classified according to:
- Cost indicators - the amount of income.
- Physical parameters - the amount of raw materials obtained.
- Volumetric indicators - the number of services sold.
It is carried out by taxpayers. The object of taxation is taken into account in the relevant documents. Based on these data, as well as in accordance with the accounting registers, the calculation is carried out at the end of each period. In case of detection in the current period of distortions (errors) in the calculation of the tax base relating to previous cycles, recalculation is carried out. If it is impossible to determine the specific time of the appearance of inaccuracy, the obligations of the period in which it is revealed are subject to adjustment.
Individual entrepreneurs perform the calculation of the tax base in accordance with the records of expenditure and income, as well as business operations in accordance with the rules established by the Ministry of Finance and the Ministry of Dues and Taxes. Citizens are calculated on the basis of information about the relevant income received from organizations in cases established by law, as well as their own accounting information.The latter is performed in any form.
Ways to establish
There are only four of them. The tax base can be established directly. He assumes the accounting of documented and actually confirmed indicators. The indirect method is based on the establishment of a base in comparison with the activities of other obliged subjects. The conditional method takes into account the secondary signs of the conditional amount of income. When using the lump-sum method, tax amount (conditional) indicators are taken as a basis.
They are of particular importance in the reporting practice. There are 2 methods of base formation:
- Cumulative. Under this method, income is recognized as the amount that the right to receive appeared in a given period. It does not matter if they actually did. Expenses are the values of property obligations that arose in the reporting period (in the course of calculating personal income tax).
- Cash. It is also called the method of appropriation. With the cash method, income is recognized as the amounts that were actually received in a particular period by the taxpayer.Accordingly, the actual amount paid is used as an expense.
All elements, including the object of taxation, form a set of parameters that are sufficient and necessary to complete the mandatory deduction. To recognize a payment as legal, it is not enough to simply indicate it in the legislation. The rules must be exhaustively established all its elements: the object of taxation, rates, tariffs, subjects, procedure and conditions of payment. In this case, the payment will be considered legal. With a vague formulation of one or another concept, ambiguous interpretation of sectoral norms may take place. As a result, it becomes a cause of litigation and deprives taxpayers to properly fulfill their obligations.
They represent a fixed period of time regarding individual payments, upon completion of which the tax base and the amount to be paid are calculated. Periods reflect the frequency of deductions. Such an object of taxation, as excise, involves a monthly payment. If the company uses an imputed system, the contributions are sent to the budget once a quarter. If the object of taxation is the income of citizens, the payment is made once a year.
Tax periods may consist of several (or one) shorter reporting periods. According to their results advance payments are deducted. However, for some taxes reporting periods are not provided. For example, this applies to VAT, excise taxes, mandatory payments to the gambling business, mining. At the same time, for the unified social tax, deductions on the profit and property of organizations are calculated and paid taking into account advance payments upon completion of the reporting periods. For shorter periods of time break long cycles. For example, this applies to the calendar year. Such a measure is determined by the need to ensure even and regular receipt in the budget of statutory tax payments throughout the fiscal year.
In theory, the object of taxation is formulated in different ways. Some authors understand this term as a legal fact that entails the obligation to pay contributions to the budget. Other experts consider this approach incorrect. The legal fact that entails the emergence of tax obligations, they consider the presence of the object - the receipt of income or possession of property during the financial period.