2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
Tax legal relations imply the mandatory participation of subjects in various statuses. What can they be? In connection with what can a citizen or organization acquire the status of a participant in tax legal relations?
What is meant by the subject of tax?
Subjects of tax (or legal relations in the sphere of fulfillment of relevant payment obligations to the budget) are individuals and legal entities that have the right to participate in various tax legal relations, have the rights and obligations that are provided for by the regulatory legal acts of the Russian Federation on the federal, regional or municipal level.
A person, company or authority most often become subjects of tax by virtue of entering into civil relations. For example, having concluded a contract and received compensation under it, the party to the contract, as a rule, is obliged to calculate taxes on the income received and pay them to the budget of the Russian Federation. In addition, a person or firm may have some source of tax in property - for example, a property. Thus, not participating in civil legal relations, they nevertheless are subjects of tax legal relations. In this case, due to the operation of certain rules of law. Their contentdetermined by the tax policy of the state.
Depending on the priorities of the legislator, new fees may be introduced in the regulations, and existing ones can be canceled or adjusted, certain rates and features of calculating payments are established. With regard to a number of taxes payable by citizens and organizations to the budget of the Russian Federation, benefits and deductions are established.
Main characteristics of tax personality
Experts identify a number of key characteristics of tax legal personality. First of all, this status implies that a person or organization has legal rights and obligations in the field of property and administrative legal relations, which may be related to the calculation, payment, accounting of taxes and fees, reporting on payments to the budget of the Russian Federation.
Tax legal personality may imply the appearance of a person or organization of the status of an object of tax control and the establishment of certain measures of responsibility for tax offenses for them. As a rule, legal entities have more obligations in this sense.
A taxpayer (LE) can enter into a wide range of legal relationships - be a tenant or landlord, contractor, customer, owner, employer. An individual, in turn, in many cases has a greater scope of rights. But within the limits that may be established by a particular treaty that it concludes, or by a status that is determined for it by individualprovisions of the law.
The main Russian taxes, as well as the legal status of their subjects, are established at the level of federal legislation. Regional and municipal legal acts may define the characteristics of specific elements of taxes - for example, their rates.
Participants in legal relations in the field of taxes
Let's consider in more detail the statuses in which tax subjects can be represented in various legal relations. Participants of relevant communications in accordance with the legislation of the Russian Federation can be:
- individuals and legal entities in the status of taxpayers;
- individuals and legal entities that are tax agents;
- state and municipal authorities;
- off-budget structures;
- credit and financial institutions.
This list of potential participants in tax legal relations, in principle, can be considered closed. Almost any subject of tax, one way or another, will belong to any of the categories of payers noted above.
It is worth noting that all groups of participants in tax legal relations can be represented by foreign entities that operate in the territory of the Russian Federation or, for example, own any property in Russia.
It would be useful to consider the peculiarities of the status of taxpayers in relation to common payment obligations, such as, for example, income and property taxes.
Subjects of tax paymentfor profit: the nuances
Who transfers income tax to the budget? The main taxpayer in this case is the legal entity (legal entity). Income tax in the amount of 20% must be transferred by all firms that operate under the DOS (general system for the formation of payment obligations to the budget of the Russian Federation).
If the company, in turn, switched to the simplified tax system, then it will pay a reduced tax - 6% on revenue or 15% on the difference between income and costs within the reporting period. Individual entrepreneurs do not pay the fee in question. They are subjects of personal income tax, provided that they work on DOS. Individual entrepreneurs on the simplified tax system, in turn, pay tax in the same amount as the legal entity.
Who transfers property tax to the budget?
A subject of property tax can have the status of both an individual and a company. However, the amount is calculated for each type of payers according to different principles. If the relevant subject of the tax is a taxpayer in the status of an individual, then the payment obligation is charged on real estate owned by a citizen, based on its cadastral and inventory value in accordance with the norms of Chapter 32 of the Tax Code. In turn, the tax on property of legal entities is determined by the provisions of Chapter 30 of the Tax Code of the Russian Federation.
Organization as a subject of income tax generally pays a fee calculated on the basis of the average annual value of the object. And this, of course, is not the only difference in the approaches of the legislator to the regulation of property rights.tax for individuals and legal entities. The principles for calculating both payment obligations and the procedure for depositing funds into the budget differ.
The ratio of obligations of legal entities and individuals as subjects of tax
So, legal entities are required to determine the amount of property tax on their own. For citizens, the relevant work is carried out by the Federal Tax Service of the Russian Federation. A similar pattern, in principle, is characteristic of many other taxes. For example, the one that is paid upon receipt by the company of commercial profit is calculated by the company independently. And if we are talking about personal income tax from a citizen’s salary, the obligation to determine its value and pay it to the budget rests with the employer. This nuance confirms the fact that the list of obligations imposed on legal entities as subjects of tax, as a rule, is wider than that defined for citizens.
Having considered the essence of the subject of tax legal relations, we can also study the specifics of their object.
What is the tax object?
Under such is understood an asset, revenue or profit of an individual or organization that has a certain value and is subject to taxation by virtue of the provisions of the law. In the case of property tax, this could be real estate. In the case of commercial activities, income from the sale of a product or the provision of a service. The tax is most often charged on them in percentage terms - in accordance with the rate that is determined for a particular object by law.
Object and subject of tax are concepts closely related betweenyourself. The second is actually the carrier of the first, which, in turn, predetermines the status of the subject as a participant in legal relations. If the object of taxation in the property of a person or organization is absent or not received by him as a result of commercial transactions, then they will not become subjects of a payment obligation.
Object and subject as tax elements
It can be noted that along with the object and the subject, there are a number of other elements in the structure of the tax. Namely: base, rate, calculation period, procedure, as well as terms of payment. Also, as an element of the tax, as a rule, the benefits established for it are considered. All components of the payment obligations of citizens and organizations to the budget of the Russian Federation are determined by the legislation of the state.
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