When taxes and fees of the subjects of the Russian Federation are put into effect and cease to operate?

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

The procedure for establishing, changing and abolishing taxes and fees is determined by the highest representative body of the country. The rules for calculating and deducting payments are fixed in the Tax Code. The code also explains the basic concepts and terms associated with the system of taxes and fees in the Russian Federation. Consider the main ones in the article.

General characteristics of the Russian tax system

It is given in ch. 2 NK. The system of taxes and fees in the Russian Federation is a set of mandatory payments that are levied on the territory of the country according to certain rules. Contributions are made by both legal entities and citizens. Tax is a gratuitous, individual and mandatory payment withheld from individuals and organizations in the form of alienation of funds belonging to them by the right of operational management, ownership or economic management. These deductions are used to finance the activities of government institutions. The fee is a mandatory contribution, which is levied from citizens and enterprises to ensure that legally significant actions are taken against them by authorized persons.to this by the authorities. The list of services provided, among other things, includes the provision of any rights and the issuance of licenses (permits).

The concept and types of taxes and fees in the Russian Federation

The payments in question are foreseen solely in accordance with the provisions of the Tax Code. Federal fees and taxes are set nationwide, unless otherwise mandated by regulation. They are credited to the budgets of different levels. The following types of taxes and fees are established in the Russian Federation:

1. Completely received by the state budget. For example, VAT.
2. Regulating revenue. The system of taxes and fees in the Russian Federation provides for the redistribution of amounts received from payers to the state budget among the budgets of other levels. These include excises, personal income tax, profit deductions, etc.
3. Having a special purpose and coming to the funds. These payments are credited to the state budget.

Types of taxes and fees in the Russian Federation are grouped in the list:

1. VAT.
2. Mineral extraction tax.
3. Excises.
4. Water tax.
5. ESN.
6. Fees for the use of wildlife and biological water resources.
7. NDFL.
8. Corporate income tax.
9. State duty.

The Code may provide for special regimes under which taxes are introduced that are not specified in the Tax Code.

Important moment

The effect of acts of legislation on taxes andcharges in time in most cases is not limited. However, some documents have a specific expiration date. Periodically, the provisions of the Code and other regulatory documents may be reviewed, adjusted, and supplemented. It should be noted that, in accordance with Art. 3 of the Federal Law, which regulates the rules for holding a referendum, issues relating to the establishment, abolition, change of federal fees and taxes cannot be submitted for public discussion. This means that it is forbidden to use the mechanism of direct democracy in the field of taxation.

Principles of taxation

The direct collection of a tax or fee from a payer is preceded by two interrelated and consistent legislative procedures: establishment and introduction. They determine the legal possibility of alienating funds in accordance with the provisions of the Tax Code. Establishing a tax is the adoption of a regulatory document, with the help of which a specific mandatory payment is determined. This procedure is a kind of legal fact of creating a deduction. It allows you to determine the state and territorial payments (taxes and fees of the constituent entities of the Russian Federation). Regional deductions are introduced on the basis of the Federal Law, as well as regulatory documents adopted by the territorial authorities.

Key elements

It should be noted that establishing a tax does not mean naming it. During the procedure, the mandatory elements of the deduction must be determined. These include, in particular:

• object;
• bet;
• period;
• rules and terms of payment, etc.

Second stage

The introduction of a tax is the adoption of a regulatory document that establishes the direct obligation to pay it. In order for a particular deduction to actually be made, it must be defined. This means that the representative body provides for the possibility of alienating funds, names the elements of taxation. After that, the obligation of the payer to make a mandatory deduction is formulated. The presence of the considered stages is fixed in Art. 1 and 2 NK.

Termination of duty

The Tax Code provides for the possibility of canceling the tax. It represents the termination of the collection of payment and its exclusion from the scope of taxation. These actions are carried out in accordance with the normative document adopted by the representative body. Cancellation of the tax may also be due to the expiration of the document by which it was introduced (if the latter had a corresponding restriction).

Territorial payments

Taxes and fees of the constituent entities of the Russian Federation are introduced subject to a number of conditions:

1. Payments provided for in Tax Code.
2. All mandatory elements of taxation have been determined.

Payments to be deducted throughout the country are determined by the representative body. In the relevant chapter of the Tax Code, the elements of taxation are fixed, specific payers are determined. Taxes and fees of the constituent entities of the Russian Federation are introduced in 2 stages:

1. At the first stage, the highest representativethe authority determines the payers and the key elements of taxation. This information is entered in the Tax Code. For the rate and deduction period, the basic rules and specific limits are formulated.
2. At the second stage, the territorial representative body determines, in accordance with the chapter of the Tax Code, specific tariffs and the period for making mandatory contributions.

Similar to how taxes and fees are determined by the constituent entities of the Russian Federation, local payments are introduced.

Nuance

The introduction of federal taxes is carried out simultaneously with their establishment. For territorial deductions, a different rule is defined. Taxes and fees of the constituent entities of the Russian Federation are introduced from the moment the normative document adopted by the representative body of the corresponding administrative unit comes into force. It is he who fixes the obligation of payers to make contributions to the budget.

Types of territorial payments

Taxes and fees of the subjects of the Russian Federation are introduced by regulatory documents that do not contradict the Tax Code. When determining them, the representative bodies of administrative units fix:

1. Terms and rules of deductions.
2. Bets.

Other elements of taxation are determined in the Tax Code. In addition, representative bodies have the right to establish tax benefits, the procedure and grounds for their application. Territorial mandatory payments include deductions:

1. From the property of enterprises.
2. From transport.
3. From the gambling business.

Object of taxation

As it is for domesticorganizations are immovable and movable property. It, among other things, includes material assets that are transferred for temporary use, possession, disposal or trust management, as well as those contributed to joint activities. This property should be accounted for on the balance sheet as fixed assets in accordance with the rules of accounting. For foreign enterprises that operate in the country through their permanent representative offices, the object of taxation is immovable and movable property, recognized as fixed assets.

Peculiarities of legal regulation

The mechanism by which the taxation system in the Russian Federation is managed is a special set of legal means. They are organized in a consistent manner and contribute to overcoming obstacles that arise in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of the interests of the subjects to certain values. Its principles act as guidelines for the formation of an appropriate state policy in the field of taxation. They are of key importance in law enforcement practice. This is due to the fact that all provisions of regulatory documents, on the basis of which taxes and fees of the subjects of the Russian Federation are fixed, as well as contributions to the state budget, must be implemented in accordance with the basic approaches enshrined in the Tax Code.

Principles

The tax system functions on the basis of guiding principles. They areact as a basis for regulating the relevant legal relations. Key tax principles include:

1. Universality, justice and equality of taxation. This principle implies the right of each participant in tax legal relations to protect their own interests within the framework of the rules defined in the norms. Each person is obliged to make deductions fixed in the Tax Code. At the same time, regardless of their scope, participants in legal relations should have equal rights and obligations.
2. Single use. This principle means that for the same object, only one type of tax should be provided for, which it is subject to only once for a specific period.
3. Preferential. This principle presupposes the presence in the legislation of norms that define certain concessions in the field of taxation for individual payers.
4. Economic balance. When determining mandatory contributions, the actual ability of the person to make them should be taken into account.
5. Rejection of the law. The rules by which payment amounts are adjusted cannot apply to relationships that arose before they were accepted.
6. Non-discriminatory taxation. This principle prohibits the application of fees and taxes according to different rules based on racial, ideological, political, gender, national, ethnic and other differences between individuals.

Legal relations

The connections established in the system of taxes and fees of the Russian Federation are regulated social normsinteractions. They arise within the framework of various procedures. The latter, in fact, include the establishment, introduction, abolition of fees and taxes, as well as control over the implementation of the provisions of the Tax Code and bringing to justice their violators. Participants in legal relations are endowed with certain rights and bear specific responsibilities associated with the process of taxation. These interactions are:

1. Appear as part of the state policy to establish and collect mandatory budgetary contributions.
2. Possess a target orientation. The tax system is subject to specific tasks - the establishment and collection of payments.
3. They are formally defined. Tax legal relations provide regulation of specific relations established between certain participants.
4. Provided by methods of state coercion. In case of violation of the regulations governing the scope of taxation, a response is manifested from the protective mechanism.

Tax relations have a complex structure. It is revealed through categories such as:

1. Grounds for relationships.
2. Object and subject.
3. Obligations and rights of participants.

Classification

Tax legal relations can be material and procedural. Within the framework of the first, the stipulated duties and rights are focused on obtaining certain property benefits. Procedural relations are determined by normative prescriptions. They provide for certain procedures, fix the list of actions thatparticipants are allowed to commit, formulate rules, deadlines, etc. procedural relations, in turn, are divided into regulatory and protective.

The first ones are aimed at streamlining, consolidating and developing public relations that have a property character. Regulatory relations are classified into relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relationships are formed in accordance with prohibitive and empowering norms. Absolute interactions are individualized only in relation to one participant who has the right to demand (the state, for example). Relative relations are individualized bilaterally. In such interactions, the authorized subject is opposed by a specific participant who has a certain set of legal obligations.

Relationship specifics

Tax interactions are government protected. They are formed in the area of taxation. Tax relations are public. They are formed between different persons (individuals and legal entities). Tax relations are legal and arise exclusively in the field of taxation. The legal connection of participants is ensured by a set of their rights and obligations.

Subjective opportunities belong to authorized persons. They enter into relations as, for example, a control body and, accordingly, have certain powers. The payer in a legal relationship acts as an obligated person. Hemust commit specific legally significant acts in favor of the state (pay a tax, for example). The duty of the payer may also consist in refraining from committing any actions (not violating the rules, for example).