Tax system - a set of principles associated with the collection of taxes and fees in the country.
It also provides for forms of establishing, levying and paying taxes.
Functions of the tax system of the Russian Federation
General principles and types of taxes in Russia are described in the second chapter of the Tax Code of the Russian Federation. The main functions of the tax system are:
- Fiscal, which consists in the need to replenish the budget for the state to fulfill its functions-
- distributive, assuming the distribution of social product between different economic sectors, as well as regions-
- Regulatory, aimed at the active influence of the state on socio-economic processes,
- control, the essence of which is in the proportional distribution of income.
Current taxes in the Russian Federation
The tax system of the Russian Federation is distinguished by the variety of taxes levied. According to the method of collection, they are divided into direct (for example, personal income tax) and indirect (VAT, excises, etc.).
In Russia, there are also three main groups of taxes - federal, regional and local.
Federal taxes are obligatory for payment on allTerritory of the Russian Federation. These taxes include VAT, excises (for example, on alcohol, cigarettes), personal income tax (for IP and for employees), income tax (for companies). In some sectors of the economy, companies pay a mineral extraction tax (for example, oil and gas companies), water tax and fees for the use of wildlife. Until 2010, the Unified Social Tax was also listed among the federal ones, but from 2010 it was replaced by insurance premiums.
Regional taxes are paid on the territoryRelevant actors. Regional authorities can modify or cancel these taxes. This tax group includes a tax on property of organizations, on gambling business, as well as transport tax. The latter is paid by both individuals and companies.
Local taxes are regulated by the laws of federal authorities and subjects of the Russian Federation. Local taxes include land tax and property tax for individuals.
It should be borne in mind that all these groups of taxesAre paid only by organizations that apply the OST (general taxation system). However, on the territory of the Russian Federation there are also special tax regimes under which the collection of a whole series of taxes ceases. Among them are, for example, USN. Under this regime, organizations are exempt from income tax, VAT, property tax. All of them are replaced by a single tax.
Control over the payment of taxes is made byA desk and a field tax audit. Cameral check is carried out directly in the tax service on the basis of provided declarations and other documents. The exit is made at the place of business of the taxpayer.