Difference between collection and tax: basic concepts

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Such concepts as taxes and fees are used almost everywhere in the economy. They involve the payment of a specific amount to the budget. The concept of tax and collection is enshrined in legislation. There is also a difference between a tax and a fee.

The concept of tax

A tax is a specific amount that is paid by legal entities and individuals to the country's budget. This fee is considered mandatory and free of charge. Now taxes are paid on wages, real estate sales, transactions.

The funds are spent on the needs of the country. It turns out that the state withdraws some of the money from the population to ensure its activities. The calculation of the amount of tax is determined by the taxable base.

Types and functions of taxes

There are taxes in Russia:

• federal: paid nationwide;
• regional: exist in the subjects of the Russian Federation;
• local: Approved by local authorities.

Compulsory payments are necessary for the redistribution of monetary resources. They also serve to regulate economic processes, track timelyreplenishment of the budget.

Fee definition

Understanding the difference between collection and tax will help the interpretation of both concepts. To obtain any service from government agencies, a payment is made, called a fee. Funds are transferred by individuals and legal entities. Such payment is made at a time and voluntarily.

If a service is needed, then citizens pay for it, as this is provided for in the cooperation of citizens with government agencies. The fee is presented in the form of a specific amount that is transferred for a specific work. He is paid for obtaining licenses, permits.

Comparison

What is the difference between collection and tax? There is no big difference between these concepts, since they provide for the payment of funds to the budget. But there are also differences between these terms. The difference between the collection and the tax is due to the fact that the second payments are considered mandatory, and the first are paid if necessary. And their payment is the same.

Another difference between collection and tax is that the former can be withdrawn without the permission of the citizen, while the latter requires the consent of the payer. Also, payments have a difference in the calculation of the amount. The tax is presented as a percentage, and the fee is a fixed amount. Therefore amounts may vary.

Another difference between the collection and the tax is that the first payment is free of charge, and the second payment gives the citizen some information or service. Both are defined by law. The tax is paid periodically, but the fee is paid only once.

On whatbased taxes and fees?

The rules for calculating taxes and fees are contained in the main document - the Tax Code of the Russian Federation. But there are issues that are being addressed at the regional and local levels. Relevant documents are issued for this.

According to the law, regional and local authorities can themselves approve the principles of charging fees. This is done through regulations. The Tax Code establishes the type of tax or fee, the rules for their calculation, payment, and local authorities approve additions to the norms.

Tax information

Paying taxes is the responsibility of citizens, as this rule is spelled out in the law. It is necessary to make timely deposits, since fines and pen alties are provided for debts. There are several ways to find out about their availability and sizes. You can contact the tax office, where the employee will provide the necessary information.

You can determine the availability and amount of taxes using modern services. To do this, there are portals that help you quickly find out the necessary information on the TIN. After receiving the information, it will be clear how much you need to deposit.

Paying taxes

There are many ways to pay taxes. You can use any of them, since the funds will still be credited. Each company has a special account that will serve for mandatory payments. If there is a delay, then a pen alty fee will be charged. Then payment is made with the help of bailiffs.

Individuals receive tax payment notifications at the place of registration. A citizen can independently contact the tax service to obtain the necessary information. Payment can be made using any bank, mail, Internet services.

Responsibility for delay

The following measures may be taken by government agencies to ensure timely payment:

• Urgent Payment Alert;
• calculation of fines;
• seizure of property;
• suspension of bank account procedures.

These measures are used only in extreme cases. Usually, the payer is notified of the existence of a debt. It only needs to be paid in a convenient way. Timely repayment of mandatory payments will prevent the accrual of pen alties and fines.