Tax system - a set of principles relating to the collection of taxes and fees in the country.
It also provides for the establishment of forms, collection and payment of taxes.
Functions of tax system
General principles and types of taxes in the Russian Federation is described in the second chapter of the Tax Code. The main features of the tax system are:
- Fiscal, which is the need to replenish the budget for the implementation of the State's funktsiy-
- Distribution, assuming the distribution of the social product among the various economic sectors, as well as regionami-
- Regulatory, aimed at active influence on the state of socio-economic protsessy-
- Control, the essence of which is in a proportional distribution of income.
Current taxes in the Russian Federation
Tax system of different variety of taxes. According to the method of collection are divided into direct (for example, personal income tax) and indirect (VAT, excise, etc..).
In Russia, as there are three main groups of taxes - federal, regional and local.
Federal taxes are required to be paid on the entireRussia. Among these can be distinguished VAT tax, excise duties (eg alcohol, cigarettes), personal income tax (for entrepreneurs and for workers), income tax (for companies). In certain industries companies pay tax on extraction of mineral resources (eg, oil and gas companies), water tax and charges for the use of the animal world. Until 2010, it was listed among the federal and unified social tax, but since 2010 it has been replaced with insurance premiums.
Regional taxes are paid in the territoryrelevant actors. Regional authorities may modify or cancel these taxes. To this group belong to tax property tax on gambling, as well as the transport tax. Last paid by both individuals and companies.
Local taxes are governed by the laws of the federal government and the Russian Federation. Local taxes include the land tax and property tax for individuals.
It should be borne in mind that all these groups of taxespaid only to organizations that apply Ba (general taxation system). However, in the territory of the Russian Federation also have special tax regimes under which stops charging a number of taxes. These include, for example, the simplified tax system. In this mode, the organization exempt from income tax, VAT, property tax. All of them are replaced by a single tax.
Control over the payment of taxes is made bycameral and field tax audit. Office audit completed at the tax office on the basis of submitted declarations and other documents. Exit at the place of conducting the business of the taxpayer.