- Taxes and tax system Russian Federation: textbook and workshop for academic undergraduate / under scientific. ed. L. I. Goncharenko. - M.: Yurayt Publishing House, 2015 .-- 541 p. - Series: Bachelor. Academic course.
- Panskov, V.G. Taxes and Taxation. Workshop: textbook for universities / V. G. Panskov, T. A. Levochkina. - M .: Yurayt Publishing House, 2015 .-- 319 p. - Series: Bachelor. Academic course.
- Panskov, V.G. Taxes and taxation: textbook and workshop for applied baccalaureate / V.G. Panskov. - 5th ed., Rev. and add. - M .: Yurayt Publishing House, 2016 .-- 382 p. - Series: Bachelor. Applied course.
- Taxes and taxation: textbook for open source software / ed. L. Ya. Marshavina, L. A. Tchaikovskaya. - M .: Yurayt Publishing House, 2016 .-- 503 p. - Series: Professional Education.
- Lykova, L.N. Taxes and taxation: textbook and workshop for SPO / L.N. Lykova. - M .: Yurayt Publishing House, 2015 .-- 353 p. - Series: Professional Education.
- Ordynskaya, E.V. Organization and methodology tax audits: textbook and workshop for SPO / E. V. Ordynskaya; ed. L. S. Kirina. - M .: Yurayt Publishing House, 2015 .-- 406 p. - Series: Professional Education.
- Lykova, L.N. Taxes and taxation: textbook and workshop for academic bachelor's degree / L.N. Lykova. - M .: Yurayt Publishing House, 2015 .-- 353 p. - Series: Bachelor. Academic course.
- Taxes and taxation: textbook and workshop for open source software / ed. G.B. Polyaka. - 2nd ed., Rev. and add. - M .: Yurayt Publishing House, 2015 .-- 474 p. - Series: Professional Education.
- Tax policy of the state: textbook and workshop for academic bachelor's degree / ed. N.I. Malis. - M .: Yurayt Publishing House, 2015 .-- 388 p. - Series: Bachelor. Academic course.
- Taxes and taxation: textbook and workshop for open source software / ed. D.G. Chernik, Yu.D. Shmeleva. - 2nd ed., Rev. and add. - M.: Yurayt Publishing House, 2016 .-- 495 p. - Series: Professional Education.
- Zozulya, V.V. Environmental taxation: textbook and workshop for applied bachelor's degree / V.V. Zozulya. - M.: Yurayt Publishing House, 2015 .-- 257 p. - Series: Bachelor. Applied course.
- Chernik, D. G. Theory and history of taxation: textbook for academic undergraduate studies / D. G. Chernik, Yu. D. Shmelev; ed. D.G. Chernika. - M .: Yurayt Publishing House, 2016 .-- 364 p. - Series: Bachelor. Academic course.
- Panskov, V.G. Taxes and taxation: theory and practice. In 2 volumes. Vol. 1: textbook and workshop for academic bachelor's degree / V. G. Panskov. - 5th ed., Rev. and add. - M.: Yurayt Publishing House, 2016 .-- 336 p. - Series: Bachelor. Academic course.
Monographs, textbooks, teaching aids
- 1. Aronov L.V. Taxes and taxation [Text]: textbook, manual / A.V. Aronov, V.A. Kashin. - M .: Master; SIC INFRA-M, 2015 .-- 576 p.
- 2. Goncharenko L.I. Taxation individuals[Text]: textbook, for universities / L. I. Goncharenko [and others]. - M .: INFRA-M, 2012 .-- 238 p.
- 3. Gorskiy I.V. Tax policy of Russia: problems and prospects [Text] / I.V. Gorsky [and others]. - M .: Finance and statistics, 2003. - 287p.
- 4. Mayburov I.A. Theory of taxation [Text]: textbook, for masters / I.А. Mayburov, A.M. Sokolovskaya. - M .: UNITI-DANA, 2011.- 591 p.
- 5. Mayburov I.A. Theory and history of taxation [Text]: textbook, manual / I.А. Mayburov, N.V. Ushak, M.E. Kosov. - M .: UNITI-DANA, 2011.-422 p.
- 6. Mayburov I.A. Fiscal federalism. Problems and prospects of development [Text] / I.А. Mayburov [and others]. - M .: UNITI-DANA, 2015.-415s.
- 7. Mayburov I.A. Economy of tax reforms [Text] / IA Mayburov, Yu.B. Ivanov, L.L. Tarangul. - Kiev: Alerta, 2013 .-- 432 p.
- 8. Mayburov I.A. Encyclopedia theoretical foundations taxation [Text] / I.А. Mayburov [and others]. - M .: UNITI-DANA, 2016 .-- 503 p.
- 9. Mayburov I.A. Taxes and taxation. Palette contemporary problems[Text] / I.А. Mayburov [and others]. - M .: UNITI-DANA, 2014.- 375 p.
- 10. Matuzov I.I. Theory of state and law [Text] / I.I. Matuzov, A.V. Malko. - M .: Jurist, 2006 .-- 484s.
- 11. Panskov V.G. General Approach to Determining the Essence of Tax Benefits [Text] / VG Panskov, I.А. Mayburov [and others] // Tax incentives... Theory and practice of application. - M .: UNITI-DANA, 2014. - Ch. 1.- 487 p.
- 12. Panskov V.G. Taxes and taxation: theory and practice [Text]: textbook and practice. for acad. grocery. / V.G. Panskov. - 5th ed., Revised. and add. - In 2 volumes - M .: Yurayt, 2016 .-- 734 p.
- 13. Panskov V.G. Methodological problems of assessing the effectiveness of tax benefits [Text] / V.G. Panskov, I.A. Mayburov [et al.] // Tax incentives. Theory and practice of application. - M .: UNITY-DANA,
- 2014.-Ch. 5.-487 p.
- 14. Pickett T. Capital in the XXI century. [Text]: per. from English / T.M. Pickett. - M .: Ad Marginem Press, 2015 .-- 517 p.
- 15. Romanovsky M.V. Taxes and taxation [Text] textbook for universities / M.V. Romanovsky [and others]. - SPb .: Peter, 2010 .-- 526 p.
- 16. Smith A. Research on the nature and causes of the wealth of nations. [Text] / A. Smith. - A.-M .: Sotsekgiz, 1962 .-- 655 p.
- 17. Sokolov A.A. Tax theory [Text] / А.А. Sokolov. - M .: OOO "YurInfoR-Press", 2003. - 506 p.
- 18. Solovey G.G. State budgets[Text] / G.G. Nightingale. - M.-L., 1928, - 176 p.
- 19. Stiglitz, D. Roaring nineties. Seeds of collapse [Text]: trans. With. English, and G.G. Pirogova / D. Stiglitz // Introduce, articles by G.Yu. Semigina and D.S. Lvov. - M .: Modern economics and Law, 2005 .-- 424 p.
- 20. Yutkina T.F. Taxes and taxation [Text]: textbook, for universities / T.F. Yutkin. - M .: INFRA-M, 2000 .-- 429 p.
- 21. Yanzhul I.I. Basic principles of financial science. Teaching about government revenues[Text] / I.I. Yanzhul. - M .: Statut, 2002 .-- 555 p.
- 22. Taxation trends in the European. Eurostat. 2015. IMF. Word Economic Outlook Database. Russia. 2015 (English). Economic Report of the President. - Washington, 2012. - P. 416.
Articles in scientific journals
- 1. Gorskiy I.V. How many functions does a tax have? [Text] / I. V. Gorsky // Tax Bulletin. - 2002. - No. 3. - P. 161 - 163.
- 2. Eremenko E.A. Special tax regimes and the concept of fairness of taxation [Text] / Е.А. Eremenko // Finance. -
- 2015. -No. 9. -C. 76-80.
- 3. Zaripov V.M. A crisis legal regulation environmental payments [Text] / V.М. Zaripov // Economics, taxes, law. - 2014. - No. 6.-С. 116-120.
- 4. Panskov V.G. VAT collection: reserves are available, opportunities are not used [Text] / V.G. Panskov // Finance. - 2016. - No. 3. - S. 22-27.
- 5. Panskov V.G. Discussion questions taxation. Towards the results of the international tax symposium [Text] / V.G. Panskov // Finance. - 2016. - No. 8. - S. 23-28.
Dissertations
- 1. Pinskaya M.R. Harmonization of tax relations in a federal state [Text]: dis .... Dr. econ. sciences / M.R. Pinskaya. - M., 2010.
- 2. Siluanov L.G. Interbudgetary relations in the context of the development of federalism in Russia [Text]: dis. ... Dr. econ. sciences / A.G. Siluanov. - M., 2012.
- 3. Suleimanov M.M. The development of tax federalism in the context of the formation of a decentralized model of federal relations in Russia [Text]: dis. ... Cand. jurid. sciences / M.M. Suleimanov. - Makhachkala: Dagestan State University, 2011.
Internet resources
- 1.http: //www.gks.ru
- 2.http: //www.nalog.ru
Article type:
Bibliography
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38. Taxes and taxation. 5th ed., Rev. and add. Textbook. Neck of the Ministry of Defense of the Russian Federation. UMC stamp "Professional textbook". The stamp of the Research Institute of Education and Science. (Series "The Golden Fund of Russian Textbooks"). / Ed. I.A. Mayburova. - M .: UNITI, 2013 .-- 559 p.
39. Taxes and taxation. 3rd ed., Rev. and add. Tutorial. The stamp of the Ministry of Education and Science of the Russian Federation. UMC stamp "Professional textbook". / Ed. G.B. Polyaka, A.E. Suglobova. - M .: UNITI, 2012 .-- 631 p.
B A K A L A V R I A T
To the 95th anniversary of the Financial University under the Government of the Russian Federation
taxation
organizations
Under the scientific editorship of Professor L.I. Goncharenko
080100.62 "Economics" (qualification (degree) - bachelor)
Registration number of the review No. 469 dated 09.10.2012 FGAU "FIRO"
KNORUS MOSCOW 2014
A.A. Artemiev, chapter 20, L.M. Arkhiptseva, Chapter 2, N.G. Vishnevskaya, chapter 23,
L.P. Golubev, chapter 20, L.I. Goncharenko, chapters 1, 2, 4, 6, paragraph 3.3, D.K. Grunin, Chapter 17, N.S. Gorbov, Chapter 13, E.I. Zhukov, paragraphs 5.8, 5.9, chapters 24-27, I.A. Zhuravlev, chapter 21, G.N. Karpov, Chapter 15, M.V. Kashirin, chapters 8, 10, 19, I.V. Lipatov, chapters 7, 22, N.P. Melnikov, paragraphs 5.1-5.7, K.V. Novoselov, paragraphs 3.1, 3.4, 3.5, M.R. Pinskaya, chapters 11, 29, 30, M.V. Pyanova, Chapter 16, O.N. Savina, Chapter 9, E.E. Smirnov, chapter 28, D.A. Smirnov, Chapter 12
Taxation of organizations: textbook / group of authors: under N23 scientific. ed. L.I. Goncharenko. - M.: KNORUS, 2014 .-- 512 p. - (Bachelor-
ISBN 978-5-406-02966-4
V in accordance with the content of the Federal State Educational Standard of Higher Professional Education in the direction of "Economics", profile "Taxes and Taxation", the textbook provides a general description tax system Russian Federation, legislation on taxes and fees, tax planning. The mechanism of calculating and paying by organizations of each federal, regional or local tax (collection) is considered in detail, including the specifics for individual industries and types of activity; each special tax regime is analyzed. The content of the chapters is illustrated with diagrams, examples, tables and ends with control questions and practical exercises.
V Glossaries contain terms that allow a deeper understanding of the mechanism of income taxation, as well as general issues.
For undergraduate students, undergraduates economic universities and faculties, as well as graduate students, teachers.
UDC 336.1 / .5 (075.8) BBK 65.261.4я73
Taxation of organizations
Certificate of Conformity No. ROSS RU. AE51. N 16509 dated 06/18/2013.
Ed. No. 4313. Signed for printing on 20.12.2013. Format 60 × 90/16. "PetersburgC" headset. Offset printing.
CONV. print l. 32.0. Uch.-ed. l. 30.0. Circulation xxx copies. Order no.
LLC "KnoRus".
127015, Moscow, st. Novodmitrovskaya, 5a, bldg. 1.
Tel .: 8-495-741-46-28 E-mail: [email protected] http://www.knorus.ru
Printed at the branch "Chekhovsky Printing House" JSC "First Model Printing House".
142300, Moscow region, Chekhov, st. Polygraphists, d. 1.
Introduction. |
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Section 1. TAXES AND BUSINESS |
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Modern tax legislation |
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and accounting policy organization for purposes |
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taxation.......... |
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1.1. Tax legislation of the Russian Federation ............................... |
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1.2. Tax accounting: methodological foundations |
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and practical aspects ............................................... ................................ |
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1.3. Organization tax policy and management |
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tax risks ................................................ .................................. |
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Tax planning in the organization.............................................. |
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2.1. The concept and content of tax planning ..................................... |
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2.2. Types, principles and organization of tax planning ...................... |
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2.3. Organization and stages of tax planning ........................................ |
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2.4. Tax planning methods ............................................... .............. |
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Control tasks ................................................ .................................. |
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Development trends tax control ........................................... |
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3.1. General Provisions ................................................ ....................................... |
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3.2. The system for selecting taxpayers for |
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tax audits ................................................ .................................... |
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3.3. Control over the use of transfer pricing |
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for tax purposes ............................................... ........................... |
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3.4. Consolidated group taxpayers .................................... |
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3.5. Horizontal monitoring of taxpayers ................................... |
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Control questions and tasks .............................................. .................. |
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Section 2. Federal taxes and fees |
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Value added tax.......................................................... |
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4.1. General Provisions ................................................ ....................................... |
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4.2. Place of sale of goods (works, services). |
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The moment of determining the tax base .............................................. ......... |
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4.3. Tax base on value added tax .............................. |
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4.4. Tax rates ................................................ ........................................ |
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4.5. Non-taxable transactions .......................................... |
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4.6. Procedure for calculating and paying tax |
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value added ............................................... ........................ |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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TAXATION OF ORGANIZATIONS |
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Excise taxes ................................................. .................................................. ... |
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5.1. General Provisions ................................................ ..................................... |
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5.2. Taxpayers ................................................. .................................. |
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5.3. Object of taxation ................................................ .......................... |
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5.4. Operations exempted from excise taxes. |
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Tax rates ................................................ ...................................... |
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5.5. Characteristics of the elements of taxation .......................................... |
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5.6. Advance payment excise tax ................................................. ........................ |
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5.7. The procedure for assigning the amounts of excise taxes. Tax deductions, |
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terms and procedure for payment of excise tax ............................................. ................... |
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5.8. Taxation of export-import transactions, |
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committed by excisable goods .............................................. ... |
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5.9. Features of levying excise tax on import and export |
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excisable goods of the Customs Union .............................................. ... |
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Practical tasks ................................................ ............................... |
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Corporate income tax............................................................ |
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6.1. General Provisions ................................................ ..................................... |
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6.2. Income not taken into account in taxation ..................................... |
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6.3. Classification of expenses ................................................ .......................... |
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6.4. Methods for determining the date of receipt of income ......................................... |
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6.5. Elements of taxation ................................................ ..................... |
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6.6. Tax accounting ................................................ .......................................... |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Features of taxation of profits (income) |
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foreign organizations................................................................. |
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7.1. Foreign organization carrying out |
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activities through a permanent establishment ................................. |
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7.2. Activities of a foreign organization |
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through a dependent agent ............................................... ............................ |
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7.3. Object of taxation ................................................ .......................... |
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7.4. Methods for the formation of the tax base |
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donate to the profits of organizations ............................................. ............. |
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7.5. Foreign organization with no permanent |
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representations In Russian federation........................................... |
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7.6. Tax rates. Procedure and deadlines for payment of tax ................................. |
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7.7. Features of the calculation and payment of tax on profit |
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organizations in the conduct of activities of mood |
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site ................................................. .................................................. |
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7.8. Elimination of double taxation ............................................... ... |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Chapter 8. Tax on Extraction of Mineral Resources............................................. |
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8.1. General Provisions ................................................ ..................................... |
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8.2. The tax base................................................ .......................................... |
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8.3. Tax rates ................................................ ...................................... |
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8.4. The procedure for calculating and paying tax. Tax return................ |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Water tax ................................................ ........................................... |
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9.1. General Provisions ................................................ ..................................... |
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9.2. Tax base and tax rates ............................................. ............. |
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9.3. The procedure for calculating and the due date for the payment of tax. Taxable period............ |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Fees for the use of objects of the animal world |
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and aquatic biological resources................................................... |
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10.1. Fee for the use of objects of the animal world ................................... |
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10.2. Fee for the use of aquatic biological objects |
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resources, including marine mammals .......................................... |
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Control questions................................................ .............................. |
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Practical task ................................................ .............................. |
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Government duty..................................................................... |
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11.1. General Provisions ................................................ ..................................... |
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11.2. Characteristics of the elements of taxation .......................................... |
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11.3. Procedure and deadlines for payment, return and payment |
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state duty ................................................ ........................ |
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Test questions and assignments .............................................. ................ |
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Section 3. Regional Local Taxes and Fees |
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Corporate property tax........................................................ |
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12.1. General Provisions ................................................ ..................................... |
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12.2. Tax rates and tax base ............................................. ................... |
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12.3. The procedure for establishing benefits, calculating and paying tax ...................... |
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Control questions................................................ .............................. |
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Practical tasks ................................................ ............................... |
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Transport tax............................................................................... |
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13.1. General Provisions ................................................ ..................................... |
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13.2. Tax period and tax rates ............................................. ....... |
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13.3. The procedure for establishing benefits, calculating and paying tax ...................... |
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Control questions and tasks .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Gambling business tax....................................................................... |
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14.1. General Provisions ................................................ ..................................... |
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14.2. Characteristics of the elements of taxation .......................................... |
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Practical task ................................................ ............................... |
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TAXATION OF ORGANIZATIONS |
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Land tax ................................................ ..................................... |
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15.1. General Provisions ................................................ ..................................... |
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15.2. The tax base................................................ .......................................... |
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15.3. Tax and reporting periods. Tax rate ilgot ................... |
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15.4. The procedure for calculating tax and advance payments. Payment deadlines ........... |
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Control questions................................................ ............................... |
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Practical tasks ................................................ ............................... |
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Section 4. Special tax regimes |
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Unified agricultural tax.................................................. |
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16.1. General Provisions ................................................ ..................................... |
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16.2. Conditions for the commencement and termination of the application of a single |
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agricultural tax ................................................ .................. |
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16.3. The tax base................................................ .......................................... |
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Control questions................................................ ............................... |
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Practical task ................................................ ............................... |
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Simplified taxation system............................................. |
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17.1. General Provisions ................................................ ..................................... |
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17.2. Taxes paid when applying the simplified |
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taxation system. Objects of taxation ......................... |
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17.3. Single tax rates and tax base ............................................ ...... |
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17.4. The procedure for calculating and the deadline for the payment of the single tax .............................. |
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17.5. Tax accounting. Jump order and conditions |
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baptized taxation system .............................................. .. |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Taxation system in the form of a single tax |
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induced income........................................................................... |
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18.1. Basic provisions ................................................ ................................ |
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18.2. The procedure for the transition is a single tax on induced income. |
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Combination of special tax regimes ...................................... |
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18.3. The procedure and deadlines for the payment of the single tax ............................................ ...... |
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Test questions and assignments .............................................. ................ |
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Practical tasks ................................................ ............................... |
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Tax system when performing |
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production sharing agreements.................................................... |
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19.1. General Provisions ................................................ ..................................... |
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19.2. Peculiarities of calculating and paying taxes on mining, profit of organizations, added
value in the implementation of production sharing agreements ............... |
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Control questions................................................ ............................... |
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Practical task ................................................ ............................... |
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Section 5. PAYMENTS BY ORGANIZATIONS, NOT INCLUDED |
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TAX CODE OF THE RUSSIAN FEDERATION |
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Customs duties........................................................................... |
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General Provisions ................................................ ..................................... |
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20.2. Normative legal regulation |
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customs duty ................................................ ............................... |
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20.3. Elements of taxation of customs duties .................................... |
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Control questions................................................ ............................... |
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Practical task ................................................ ............................... |
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Forest fund ................................................ ............................................. |
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21.1. Basic provisions ................................................ ................................ |
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21.2. Procedure and deadlines for payment of payments for use |
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forest fund ................................................ ........................................... |
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Test questions and assignments .............................................. ................ |
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Insurance premiums for compulsory |
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social insurance .................................................................... |
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22.1. The procedure for legislative regulation |
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payment of insurance premiums ............................................... .......................... |
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22.2. Reporting on compulsory insurance premiums .................................... |
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22.3. Object of taxation and base for calculating insurance premiums ................ |
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22.4. Insurance contributions for compulsory pension insurance ................. |
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22.5. Social insurance contributions for time-based incapacity for work
and in connection with motherhood ................................................ .......................... |
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22.6. Insurance premiums for compulsory health insurance ............... |
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Control questions................................................ ............................... |
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Practical tasks ................................................ ............................... |
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Payment for negative impact on the environment ................ |
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Control questions................................................ ............................... |
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Section 6. Taxation by type economic activity |
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Taxation of construction....................................................... |
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24.1. Basic provisions. |
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Taxation of the customer-developer .............................................. |
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24.2. Investor taxation ................................................ .................... |
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24.3. Contractor taxation ................................................ ................. |
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Test questions and assignments .............................................. ................ |
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Practical task ................................................ ............................... |
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Taxation in the sphere |
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housing and communal farms ............................................... |
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25.1. Revenues and expenditures of organizations in the field |
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housing and communal services .............................................. .......... |
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25.2. Features of the calculation of individual taxes |
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in housing and communal services ............................................. ......... |
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25.3. Application by the managing organization |
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simplified taxation system. |
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Taxation of concession agreements ....................................... |
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Test questions and assignments .............................................. ................ |
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Practical task ................................................ ............................... |
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TAXATION OF ORGANIZATIONS |
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Taxation of the invasion................................................................ |
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26.1. General Provisions ................................................ ..................................... |
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26.2. Return of goods. Provisions for warranty repairs |
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and warranty service ............................................... .................... |
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26.3. Tax base on tax on profits of organizations ................................ |
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Test questions and assignments .............................................. ................ |
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Practical task ................................................ ............................... |
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Industrial taxation |
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economy ................................................. ............................................ |
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27.1. Income of a production organization ............................................... ... |
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27.2. Manufacture of products on a bulk basis .................................. |
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27.3. Features of accounting for certain types of expenses |
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organization of the industrial sector of the economy ................................... |
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Control questions................................................ ............................... |
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Taxation of non-profit organizations ............................. |
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28.1. Legal basis activities of non-profit |
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organizations ................................................. ............................................. |
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28.2. Income tax of non-profit organizations .................................... |
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28.3. Objects of VAT taxation by non-profit organizations ...................... |
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Control questions................................................ .............................. |
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Practical tasks ................................................ ............................... |
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Section 7. Taxation of residents of special economic zones |
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general characteristics special economic zones .......................... |
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Test questions and assignments .............................................. ................ |
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Practical task ................................................ ............................... |
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Tax regulation of residents' activities |
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special economic zones................................................................ |
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30.1. Tax benefits for residents |
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special economic zones of four types ............................................. .. |
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30.2. Tax advantages in special economic zones |
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some areas ................................................ ................................ |
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Test questions and assignments .............................................. .............. |
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Practical task ................................................ ............................. |
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Glossary ................................................. .................................................. ........... |
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Literature ................................................. .................................................. .......... |
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INTRODUCTION
The discipline "Taxation of organizations" is one of the most important in the training of specialists in the field of finance, taxes, as well as financial management... The content of the textbook meets the requirements of the Federal State Educational Standard for the preparation of bachelors in the direction 080100.62 "Economics".
The tutorial is divided into seven sections.
The content of Section 1 "Taxes and Entrepreneurship" introduces students to current trends in the development of the tax system, methods of tax regulation of entrepreneurship in the Russian Federation at the present stage reforms carried out in the country in the field of tax administration, as well as the concept of "tax planning", its forms and methods.
Sections 2 and 3 disclose the mechanism of taxation for basic taxes - both federal and regional and local. The methodically worked out material, including examples, allows you to get an idea of the practice of calculating and paying by organizations taxes and fees.
Section 4 contains chapters, each of which is devoted to the types of special regimes established by the current Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).
Section 5 discloses the procedure for collecting mandatory payments from organizations not included in the RF VNK.
Section 6 is devoted to the peculiarities of taxation of certain types of entrepreneurial activity (construction, trade, organization of housing and communal services (hereinafter referred to as housing and communal services) and industry, non-profit organizations (hereinafter referred to as NPOs).
Section 7 discloses the taxation procedure in special economic zones (hereinafter - SEZ).
The structure and content of the textbook was influenced by changes in the list of taxes provided for by the Tax Code of the Russian Federation, and budget classification... So, currently mandatory insurance premiums into state social extrabudgetary funds, customs duties, forest taxes, payments for environmental pollution are not included in the RF VNK. The authors considered it expedient to highlight these types of obligatory payments to organizations in a textbook for a number of reasons. First, from a theoretical point of view, these payments, especially
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Benno customs duties are of a tax nature. Second, they are closely related to other taxes. For example, when taxing operations of importing goods, customs duty is an element of the tax base for value added tax (hereinafter - VAT). Third, no other discipline curricula the direction "Economics", including in the profile "Taxes and Taxation", does not study the mechanism for calculating the listed mandatory payments. Fourth, the listed types of compulsory payments excluded from the Tax Code of the Russian Federation have an impact on the amount tax burden to the organization. A special section entitled “Payments by organizations not included in the Tax Code of the Russian Federation” has been highlighted.
The textbook is being published during the period of significant changes in the structure of the curriculum of universities, aimed at increasing the number of hours of independent work of students. In connection with this, along with the text of the educational material, in all the chapters of the textbook, a large number of practical examples are given that allow you to study in more detail various aspects of the taxation mechanism for individual taxes. Structural and logical schemes serve the same purpose.
The situational assignments given in the textbook are intended for both students and teachers. In the opinion of the authors, the search for solutions to situations should be carried out by students on their own during extracurricular hours, therefore, it is advisable to organize the check of the choice of the correct or optimal option in the classroom.
The textbook has a fundamentally new structure of chapters and differs in a special method of presenting the material, therefore it will be useful to a wide audience of students economic specialties, including the number of universities, where these specialties are not profile.
The textbook is intended for students (bachelors and master students), as well as for graduate students, teachers of economic and legal universities, tax specialists and the financial system and for everyone who is interested pressing issues in the field of taxation of organizations. The material is presented taking into account changes in the field of taxation in the Russian Federation as of January 1, 2013.
Section 1 Tax
and entrepreneurship
Chapter 1. Modern tax legislation and accounting policies of the organization for tax purposes
1.1. Tax legislation of the Russian Federation
Taxpayers as participants in a common economic system states carry out their activities on the basis of developed investment, production, financial and other plans. For their successful implementation, the quality level of development is also important. tax policy(accounting policy for tax purposes) of the organization. This is due to the content and opportunities that are laid down in tax legislation.
The system of tax legislation is a set of regulations of various levels that contain tax norms. Some of them include: the Constitution of the Russian Federation (hereinafter - the Constitution of the Russian Federation), the Tax Code of the Russian Federation, decrees of the President of the Russian Federation (hereinafter - the President of the Russian Federation), decrees of the Government of the Russian Federation (hereinafter - the Government of the Russian Federation), regulations of the Ministry of Finance of the Russian Federation (hereinafter - the Ministry of Finance of Russia ), The Federal Tax Service (hereinafter referred to as the Federal Tax Service of Russia), decisions of the Constitutional Court of the Russian Federation (hereinafter referred to as the KSRF), international treaties.
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Modern legislation on taxes and fees, directly related to tax issues, in Russia is determined by the NKRF. It includes:
Tax Code of the Russian Federation and adopted in accordance with the removal of federal laws on taxes and elections;
laws and other normative legal acts on taxes and elections adopted by the legislative (representative) authorities of the constituent entities of the Russian Federation in accordance with the SNK RF;
regulatory and legal acts of local self-government bodies on local taxes and fees, adopted by representative bodies of local self-government in accordance with the Tax Code of the Russian Federation.
According to Art. 4 of the Tax Code of the Russian Federation, federal and regional executive authorities authorized to exercise the functions of control and supervision in the field of taxes and fees, and their territorial bodies, although they have the right, within their competence, to issue normative legal acts on issues related to taxation and fees, but may not amend or supplement legislation on taxes and fees.
Great importance in modern Russia It has principle of priority of tax legislation... When the tax is paid, property relations between the payer and the recipient, based on the authority's subordination of the former to the latter, therefore, the norms are not applicable to tax relations Civil Code Of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), based on equality, autonomy of will and property independence of the parties.
The principle of priority of tax legislation is also in the fact that legislative and normative acts regulating civil relations in general and not related to taxation issues should not contain norms establishing a special taxation procedure. If there are norms in the laws regarding tax relations, then they can be applied only if they are confirmed and comply with the norms contained in the legislation on taxes and fees.
The Tax Code of the Russian Federation consists of two parts. Part one (general) is in effect since January 1, 1999. It systematizes legal norms and provisions that consolidate the basic principles, forms and methods of legal regulation of tax relations, the composition of taxes and fees, the system government agencies operating in the tax area, the basics of the tax and legal status of other entities. In addition, part of the first Tax Code of the Russian Federation establishes
the forms, methods and rules of tax audits and the application of financial and administrative sanctions, the procedure for appealing acts tax authorities and protection of the rights of taxpayers, the procedure for paying taxes is determined, etc.
The second (special) part of the Tax Code of the Russian Federation, entered into force on January 1, 2001, contains norms and regulations governing the procedure for calculating and paying individual taxes and fees. Elements of taxes, clothed in a legal form, in essence represent a tax mechanism. The introduction of the second (special) part of the NKRF formed a unified legal framework for taxation by type of taxes.
The acts of the Federal Tax Service of Russia, as well as the tax authorities, are only in a few cases of a regulatory nature, violation of them entails legal liability. In general, the task of their publication is to clarify the methodology for introducing legislative norms into action, to regulate and to bring the methods of practical activity of the governing bodies into a uniform manner regarding the correctness and timeliness of payment and collection of tax payments.
Procedure for the adoption and implementation of tax laws
can be considered from the point of view of three aspects:
1) time;
2) space;
3) the circle of persons.
1. Action of the law in time. Acts of legislation on taxes and fees come into force no earlier than after a month from the date of their official publication and not earlier than the 1st day of the next tax period for the corresponding tax. Federal laws that make changes to the RF Tax Code of the Russian Federation in terms of establishing new taxes (fees), enter by force not earlier than January 1 of the year following the year of their adoption, but not earlier than one month from the date of their official publication (Article 5 of the RF Tax Code). The same procedure is established for a similar kind of legislative acts at the regional and local levels.
2. The effect of tax acts in space. Acts of bodies of the
municipalities are spread over the territory they manage. Acts of the constituent entities of the Federation are valid only on the territory of this constituent entity. Acts of federal governing bodies are applied exclusively and indivisibly throughout the territory of the country.
3. The effect of tax acts around persons is primarily due to the principle of territoriality, according to which all persons who have
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those subject to taxation in our country are subject to the influence of the tax legislation of the Russian Federation. According to the principle of residence, the obligation to pay tax also applies to persons who are residents of the Russian Federation.
In Russia, tax laws are permanent and are in effect regardless of whether the budget for the relevant year is approved or not. Legislative acts introducing or changing taxes and fees that worsen the position of taxpayers are not retroactive. Acts introducing or changing new taxes and levies that improve the position of taxpayers may be retroactive.
1.2. Tax accounting: methodological foundations and practical aspects 1
An important form of implementation of the organization's tax policy is accounting policy for tax purposes... The reasons for its preparation (except for the factors that determine the provisions of the tax policy of the organization) are:
differences between accounting and tax accounting; legislatively provided for various tax options
accounting; the need to document a certain
order tax accounting as a basis for defending the organization's position on controversial issues of legislation in the case of disputes with tax authorities.
A narrower concept of tax accounting was legislatively introduced by Art. 313 of chapter 25 of the Tax Code of the Russian Federation. Tax accounting is a system for generalizing information to determine the tax base on the basis of the profit of organizations on the basis of data from primary documents, grouped in the prescribed manner. The emergence of tax accounting is due to the fact that, based on the requirements of tax legislation, the indicators reflecting entrepreneurial income and expenses in accounting do not correspond to those values that are involved in the formation of the tax base on the basis of tax on the profits of organizations. Inconsistency of accounting data and tax accounting occurs, in particular, in the following cases:
1 For more details see: Goncharenko L.I., Potrokhova T.G. Tax accounting on the basis of corporate profits: methodological issues. M.: FA, 2009.
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providing this information to internal and external users to control the correctness of the calculation, the completeness and timeliness of calculations with the budget on the basis of the profits of the organizations.
By analyzing the Recommendations of the Federal Tax Service of Russia on the compilation of tax accounting registers "The tax accounting system recommended by the Federal Tax Service of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation", organizations began to independently develop tax accounting registers that meet the requirements of tax legislation and take into account the specifics of their activities , the volume and variety of operations, the structure of proceeds from the sale of goods (works, services). The impression was that tax accounting would be completely separated from accounting.
However, since 2003, the effect of the Regulation accounting PBU 18/02 "Accounting for settlements on a tax basis on the profit of organizations" (hereinafter - PBU 18/02), the ways of accounting and tax accounting again met and intertwined. From that moment, an urgent need arose to create such an accounting system that would meet the following requirements:
corresponded to accounting and tax legislation; contained the optimal ratio of accounting accuracy and costs
its conduct; differed in flexibility and efficiency of adjustments, training
caught by changes in the legislation; ensured the implementation of control actions for the
accounting and tax accounting; provided the opportunity to use the system for management
lexicological analysis.
Describing as a whole PBU 18/02, it should be noted that it determines the relationship of an indicator reflecting profit (loss), calculated in the manner prescribed by regulatory legal acts in accounting, - accounting profit (loss), as an indicator of the tax base with respect to profit tax. organizations for the reporting period - taxable profit (loss), calculated in accordance with the procedure established by the legislation on taxes and fees.
According to PBU18 / 02, it is necessary to reflect in accounting not only the amounts of tax that the company will pay for the current period, but also that it will have to pay in the future.
less income and expenses received. In other words, if previously only the current component of the tax expense on the profit of organizations was reflected, then PBU 18/02 also requires the future (deferred) component of this expense to be reflected. The profit on taxation is reduced by the amount of tax on the profit of the organization indicated in the tax declaration, in the amount deferred taxes (in PBU18 / 02 they are called deferred tax assets and liabilities). The formula for calculating the current tax on the profit of organizations (hereinafter - consumer goods) (current tax loss), according to PBU 18/02, is as follows:
TNP = + UR (–UD) + PNO + SHE - IT;
Net profit = Profit of taxation + + SHE - IT - TNP,
The operation of PBU 18/02 norms is characterized by the emergence of permanent and temporary differences. Under permanent differences means income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base due to the profit of organizations both in the reporting and subsequent reporting periods (clause 4 of PBU 18/02).
Under temporary differences refers to income and expenses that form accounting profit (loss) in the reporting period, the analogue base in tax on profit - in other or other reporting periods (clause 8 PBU 18/02).
Thus, in general, the differences in RAS 18/02 are called income (expenses) that increase (decrease) the financial result of the reporting period in accounting, but are not taken into account (never or temporarily) for purposes of taxation of profits. In fact, the differences represent the desired differences. financial result accounting for the tax base (the amount of profit (loss)). At the same time, permanent differences are disregarded neither in the accounting period, nor in subsequent periods, while temporary differences
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Nits will be taken into account for tax purposes in the next or other subsequent periods. Accordingly, permanent differences are differences between accounting and tax accounting, which will never be eliminated. Temporary differences would not exist if the reporting period was not a month (quarter, year), much more, then such income (expenses) would be taken into account in the accounting, and in tax accounting.
V Regarding permanent differences, one aspect should be noted that was not accounted for in RAS 18/02. According to clause 4 of PBU18 / 02, permanent differences are understood to mean income and expenses that form the accounting profit (loss) of the reporting period and are excluded from the calculation of the tax base due to the income of both the reporting and subsequent periods. At the same time, there are situations when certain income (expenses) form the tax base, but are not reflected in the accounting of either this or subsequent periods. Such situations are quite rare, but even less so. In particular, these include income from receiving services on a royalty-free basis and property rights that are not subject to accounting. According to paragraph 8 of Art. 250 of the Tax Code of the Russian Federation, such receipts are subject to inclusion in the tax base, however, accounting legislation does not provide for their reflection on accounts.
V Such conditions should be said to be constant differences of two types:
1) accounted for in accounting and not accounted for in the tax base(permanent differences described in RAS 18/02);
2) accounted for in the tax base and not accounted for in accounting (permanent differences not described in the Regulations).
Accounting for differences performs the following functions: accounting, control, analytical.
The accounting function, on the one hand, is quite simple and understandable and is included in the calculation of the differences and their reflection in the accounting accounting for willows report on profits and losses. However, on the other hand, from what decision will be made and, accordingly, what the difference will be, the impact on the company's net profit can be very significant.
Control function. In accordance with RAS 18/02 "Accounting for calculation
all the differences between the data of accounting and tax accounting are accounted for in terms of income and
log on profit), the amount of tax is obtained, which is reflected in the tax return. If both permanent and temporary differences are reflected, then it becomes clear to the users of the statements why the amount of tax payable to the budget differs from the amount of tax calculated on accounting profit. Thus, it is possible to answer the questions why the amounts of the notional expense and tax on the profits of organizations differ from each other, in accounting accounting for the reporting period can be profit, while in tax - loss, or vice versa and why. If all the differences are taken into account, then the conventional expense on tax on the profit of organizations can come to the TNP of the organizations to compare it with the amount indicated in the tax declaration. If, when carrying out this calculation, the verification mechanism is configured (in an automated system or using formulas in the Excel program), then this allows you to avoid any errors in both accounting and tax accounting, since the verification mechanism will give errors until all inaccuracies will not be eliminated. The control function is very important for organizations, since Chapter 25 of the NKRF does not provide a tool with which it would be possible to check whether the tax base on the tax on the organizations' profits has been calculated correctly.
Analytical function accounting for differences consists in the fact that it can be a tool for monitoring the implementation of the company's expenses from net profit, as well as a tool for analyzing fluctuations in the amount of net profit (profit to be distributed among shareholders) depending on the amount of deferred tax assets and liabilities.
Thus, the analysis of the interaction of accounting and tax accounting allows us to highlight the following provisions:
accounting and tax accounting subsystems have similar goals and objectives: ensuring accounting of property, liabilities their business operations carried out by organizations; compilation and presentation of reliable information about the property status of organizations and their income and expenses;
differences in objects and methods of legal regulation do not mean that certain types of legislation of the Russian Federation exist autonomously from each other and do not interact with each other, absorbing significant labor and time costs for data processing and systematization. The legislation establishes the principles and specific procedures for the interaction of related types of legislation;
The textbook presents a holistic picture of the structure of the Russian tax system and each tax separately. Are revealed economic essence and the functions of taxes, their classification is given. The topical issues of the organization of the tax system and tax administration in the Russian Federation are presented in detail. The issues of the organization of the tax service, the rights and obligations of both taxpayers and the state, the system of tax control and liability for violation of tax legislation are considered in depth. There is a checklist at the end of each chapter control questions and tasks that allow you to independently check the quality of assimilation of the material presented.
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