Mandatory contribution charged with organizations and physical. Under the tax is mandatory. Taxes for individuals: who should pay
Tax - this is a mandatory, individually free payment, charged with organizations and individuals In order to financial support for the activities of the state and municipalities.
According to Art. 8 of the Tax Code of the Russian Federation "Under the tax is a mandatory, individually gratuitous payment, charged with organizations and individuals in the form of alienation belonging to them on the right of ownership, economic management or operational cash management in order to financial support for the activities of the state and (or) municipalities. "
In art. 8 NK Determination of the collection, under which "is understood obligatory contribution, charged with organizations and individuals, the payment of which is one of the conditions for the payment of fees government agencies, local governments, other authorized bodies and officials of legally significant actions, including providing certain rights or issuing permits (licenses).
Analyzing two legislative definitions (tax and fee), it is rather difficult to see their differences. In determining the collection, there are no two signs present in the tax characteristic: individual gratitude, payment in order to financial support for the state. Instead, a sign of individual retribution was introduced, namely, the provision of a certain equivalent of "legally significant actions" against the collection payer.
Collection - This is a mandatory contribution charged from organizations and individuals whose payment is one of the conditions for the implementation of significant actions, including the provision of certain rights or issuing permits (licenses).
Organizations - legal entities formed in accordance with the legislation Russian Federation, Foreign legal entities, international organizations, their branches and representative offices.
Individuals (Fiz. Persons) - Citizens of the Russian Federation, foreign citizens and stateless persons;
Individual entrepreneurs (IP) - individuals registered in the prescribed manner and carrying out entrepreneurial activities without the formation of a legal entity.
Tax residents - These are persons who lived in the territory of the Russian Federation over 183 days for the next 12 months.
Tax non-residents - These are persons who lived in the territory of the Russian Federation less than 183 days for the next 12 months.
Taxpayers- These are the persons who are entrusted with the obligation to pay the tax in accordance with Tax Code Russian Federation.
Tax agents -persons who are entrusted with calculating, deducting the taxpayer and the transfer of taxes in budget System Russian Federation.
Interdependent faces - individuals and organizations, relations between which can affect the conditions or economic results Their activities or the activities of those represented by them, namely:
1) One organization directly or indirectly participates in another organization, and the total share of such participation is more than 20%.
2) one individual is subordinated to another physical person on official position;
3) Persons consist in accordance with the family legislation of the Russian Federation in the marital relations, relations of kinship or properties, adopter and adopted, as well as a trustee and swelling.
Tax authorities A unified centralized system for monitoring compliance with legislation on taxes and fees, for the correctness of calculation, the completeness and timeliness of payment (transfer) in the budget system of the Russian Federation of taxes and fees.
Tax elements:
1. Tax object;
2. the tax base;
3. taxable period;
4. Tax bid;
5. Tax benefits
6. The procedure for calculating the tax;
7. The procedure and timing of the payment of tax;
Tax object - sale of goods (works, services), property, profit, income, flow or other circumstance having value, quantitative or physical characteristics.
The tax base - value, physical or other characteristics of the taxation object.
Tax rate - the amount of tax charges per unit of measurement of the tax base.
Taxable period - Calendar year, 9 months, half a year, quarter, month, at the end of which the tax base is determined and the amount of the tax payable is calculated. The tax period may consist of one or more reporting periods.
Tax benefits The benefits provided by individual categories of taxpayers provided for by the legislation on taxes and charges of advantages compared to other taxpayers, including the possibility of not paying tax or pay it in a smaller size.
Taxes of taxes Installed in relation to each tax. When paying a tax with violation of the payment period, the taxpayer pays penalties.
The procedure for paying taxes It is produced by the one-time payment of the entire amount of the tax or in a different order provided for by the Tax Code of the Russian Federation and other acts of law on taxes and fees. Tax payment is made in cash or non-cash form. The specific procedure for paying tax is established to each tax.
Federal taxes and fees - Taxes and fees are recognized, which are established by this Code and are obligatory to pay throughout the Russian Federation.
This Code establishes special tax regimes that can provide federal taxes not listed in the list federal taxes and fees below, as well as the procedure for entering into force and apply these special tax regimes.
Special tax regimes may provide exemption from the obligation to pay individual federal, regional and local taxes and fees,
Federal taxes and fees:
1) value added tax;
2) excise taxes;
3) the income tax of individuals;
4) tax on the profit of organizations;
5) tax on mining;
6) water tax;
7) fees for the use of animal objects and for the use of water biological resources;
8) national tax.
Special tax modes include:
1) tax system for agricultural producers (single agricultural tax); 2) a simplified tax system; 3) a system of taxation in the form of a single tax on imputed income for certain types of activities; 4) Taxation system in the implementation of product sharing agreements.
Regional taxes- Taxes are recognized, which are established by this Code and the laws of the constituent entities of the Russian Federation on taxes and are obligatory to pay in the territories of the relevant constituent entities of the Russian Federation.
Regional taxes are submitted and terminated in the territories of the constituent entities of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes.
When establishing regional taxes Legislative (representative) authorities of the state of the constituent entities of the Russian Federation are determined in the manner and limits that are provided for by this Code, the following taxation elements: tax rates, order and timing of tax payments. Other elements of taxation on regional taxes and taxpayers are determined by this Code.
Legislative (representative) state authorities of the constituent entities of the Russian Federation on taxes in the manner and the limits that are provided for by this Code may establish tax breaks, grounds and procedures for their use.
Local taxes- Taxes are recognized, which are established by this Code and regulatory legal acts of representative bodies of municipal issues on taxes and are obligatory to pay in the territories of relevant municipalities.
Local taxes are submitted and terminated in the territories of municipalities in accordance with this Code and regulatory legal acts of representative bodies of municipal entities about taxes.
Federal, regional and local taxes And the fees are canceled by this Code.
Regional taxes:
1) property tax; 2) tax on gambling business; 3) transport tax.
Local taxes:
1) land tax; 2) property tax of individuals.
Tax law. Abstract lectures of Belousov Danil S.
4.1. Tax, as a legal category, its characteristic features
Under tax It is understood by the mandatory, individually free payment, charged from organizations and individuals in the form of alienation of ownership, economic management or operational management of funds for financial support of the state and (or) municipalities.
The NK of the Russian Federation establishes (Art. 3): no one may be charged with the obligation to pay taxes and fees, as well as other contributions and payments with the specified Tax Code of the Russian Federation with signs of taxes or fees, not provided for by the Tax Code of the Russian Federation or established in a more defined by the Tax Code of the Russian Federation. In this regard, signs of taxes are of particular importance to:
- imperative and mandatory character;
- individual banner;
- public and non-target tax.
Consider the indicated signs.
Imperately mandatory. The tax payment is a constitutional obligation, and not a charitable contribution. The taxpayer is not entitled to refuse to fulfill the tax duty. These tax payments differ from this type. budget revenuesHow gratuitous transfers provided for Article 41 of the BC of the Russian Federation.
Individually gratuitous. The payment of the tax does not generate the oncoming duty of the state to make concrete actions in favor of this, personalized taxpayer.
This feature distinguishes taxes from fees wearing partially compensated. Payment of gathering implies counter actions of the state in the interests of the taxpayer. This may be issuing a license, providing trade or parking vehicles, providing justice, making registration or other legally significant actions. A private person connects the achievement of certain benefits with the pay. Paying the collection, the taxpayer has the right to demand from the state of the commission of relevant actions, including through the court.
Money. Historically, the needs of states and other participants in legal relations in the processful era were satisfied in the form of a natural exchange.
Tax Code determines the tax as exclusively cash payment, charged with organizations and individuals. Tax payment is made in cash or non-cash form. Tool of payment - Currency of the Russian Federation. As an exception in accordance with paragraph 3 of Article 45 of the Tax Code of the Russian Federation, foreign organizations, individuals who are not tax residents of the Russian Federation, as well as in other cases provided for by federal laws, the obligation to pay the tax can be fulfilled in foreign currency.
Public-miser. Tax payments are an unconditional state attribute, without which it cannot exist. It is taxes and fees that make up the overwhelming part of the revenue sources of the state and municipalities (sometimes up to 90%). Them functional purpose It is financially provided by the state implemented by the state internal and foreign Policy, that is, in ensuring the normal life of society. As indicated by the CC of the Russian Federation, paying tax payments aims to provide public authority.
In foreign literature to tax functions include:
1) financing state expenses;
2) the redistribution of state revenues in favor of the poorest citizens;
3) out-economic production regulation in order to increase its efficiency.
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From the book advertising. Principles and practices by Wells William From the book whether Russia can compete? History of innovation in the royal, Soviet and modern Russia by Graham Lauren R.What is tax? it mandatory paymentwhich comes free from individuals and organizations by the state in order to financial support for its activities. From this article, you will learn what taxes need to pay ordinary citizens, i.e. we are with you, tax agents, individuals of the Russian Federation.
According to Article 57 of the Constitution of the Russian Federation, each of us has an important duty - to pay taxes and fees established by law. Indeed, the taxes that we pay is prerequisite existence of our country financial basis its activities. That is why the duty to pay taxes in the state budget It spreads absolutely on all taxpayers, including individuals, and is an unconditional requirement. The taxpayer who violates the law on taxes is intentionally or in ignorance - the state may bring to justice: administrative, tax and even criminal. What taxes pay citizens, individuals, the Tax Agents of the Russian Federation?
Note: From June 2, 2016, there is a new rule under Article 11.2 of the Tax Code of the Russian Federation: the connection on the FTS website automatically cancels the sending of documents from the inspection, including notifications to pay taxes, ordinary mail.
Since 2016, the order of their payment has changed: Fiscal payments over the past year must be listed until December 1 The current tax notice sent by IFTS. Those. For 2016 it is necessary to pay until December 1, 2017. Previously, the time for execution tax obligations Distributed until October 1. For many, the new "apartment" tax is calculated by Cadastre.
The notice must come until November 1, that is, 30 days before the date of payment - December 1.
Why did not receive tax notifications for paying taxes in 2020
The current legislation defined cases when payers do not receive tax notifications and receipts on the payment of taxes and, accordingly, are not responsible for their not pay.
In particular, notifications are not sent to the payment of taxes, in case:
- the amount of accrued taxes is less than 100 rubles;
- there is the right to benefits to taxes, and there is no tax amount to pay for all property facilities;
- there is no tax base for the calculation of the tax (cadastral in land or inventory value on real estate).
But if citizens previously paid taxes in sums of more than 100 rubles, and during 2015, real estate, transport facilities were purchased, it is necessary to contact tax authority At the place of residence or place of accounting for property for such notifications and receipts on the payment of such taxes.
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What if the tax notice came, and there is no property for many years?
It is necessary to inform about it in tax inspectionwho sent this notice. To do this, print, fill it in and attribute or send by mail, by registered mail. You must answer within 30 days. You do not need to pay tax, there is no property.
In the "Personal Cabinet" there is an object with which I no longer own.
If you have access to the personal account of the taxpayer, then you can contact the IFTS, in which you are listed by this property object, directly from the "personal account". This can be done both in the "Tax Objects" mode and when viewing a tax notice. The appeal will be considered inspections within 30 days, in accordance with Federal law From 02.05.2006 No. 59-FZ "On the procedure for consideration of citizens' appeals", the answer will go to the specified email address.
Came tax for the car sold long ago?
The deadline for payment property taxes transferred to December 1. Since 2016, the transport tax in accordance with will need to be paid no later than December 1 of the year following the expired tax period.
If you figure it out exactly, then the state duty is not quite tax (this is a non-tax revenue), but its payment rules are regulated by the Tax Code. A duty must be paid in some cases when a citizen (or organization) needs to get any legal actions from authorized by special bodies. For example, when contacting courts, during registration vehicle, When assumed the documents from the notary, during the submission of an application for termination of the marriage, etc. The duty can pay (depending on its type or appointment) both in the federal and regional and local budgets.
Fisliso may be borrowed by land tax in account of unreimensions of property tax
Land tax and tax on individuals of individuals belong to the same type of tax (are local), therefore the amount is unnecessary paid land tax may be credited to invalid property tax Physly and vice versa.
Application for standings or return can be submitted within three years from the date of payment of this amount (paragraph 7 of Art. 78 of the Tax Code of the Russian Federation)
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Application for the provision of tax breaks on property taxes
In the form of an application for the provision of benefits on property tax on individuals, transport and / or land taxes, graphs appeared to indicate the details of confirmation documents.
This is due to the fact that from 01/01/2018, the amendments to the NK will enter into force, according to which citizens who have the right to benefit from personal property taxes, more not necessarily submit documents to the IFTSconfirming the right to benefit. It is enough to submit only an application to the inspection, indicating information about the confirmation documents. To implement this innovation, appropriate amendments were made to the application form.to the menu
Who and in what cases has the right to deduct, land tax benefits
Default on land tax for individuals: FTS published a notification form
Federal Tax Service of Russia in order from 03/26/2018 No. MMB-7-21 / [Email Protected] He led the recommended notification form (format / PDF). This form of saline can use in order to inform the inspection of the selected land plot for which it is applied tax deduction by land tax.
If the beneficiary has several land plotsThe tax deduction can be obtained only by one of them. To do this, the taxpayer must submit to the inspection notification of the selected area for which the deduction is applied. The recommended form of such a notification is given in commentable letter above.
Citizens can serve notification to any tax inspection, regardless of place of residence. The result of the consideration of the listed documents can be obtained in the same tax authority (if this is a taxpayer).
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What tax benefits are put on large families
There are some benefits for large mothers in the Tax Code.
1. on transport tax
benefits are established by the laws of the constituent entities of the Russian Federation. For example, in Moscow from payment transport tax One of the parents (adoptive parents) is exempt for one vehicle without limiting the power of its engine. In the Krasnodar Territory, similar benefits are provided by passenger cars and buses with a capacity of up to 150 hp And only one TC on the choice of the taxpayer.
2. on land tax
for large families Benefits can be established by municipal bodies (laws of Moscow, St. Petersburg and Sevastopol) at the location of land plots. For example, the Saratov city Duma freed the tax of individuals with three or more children, for land area no more than 1000 sq.m. Exception - plots intended for use in business activities.
3. on property tax of individuals
also can be established by municipalities (laws of Moscow, St. Petersburg and Sevastopol) at the location of residential or non-residential facilities. For example, in Ryazan families, where there are three and more minor children, are completely exempt from the payment of property of individuals by one object of taxation of each species. For example, you can get a tax benefit of both the apartment and the garage, but under one condition: income on each family member is lower subsistence minimum, and the objects of "benefits" are not used in business.
If in 2016 the family received a lot of status, then you need to send a statement. You can do it anyone in a convenient way: through " Personal Area taxpayer for individuals "; Mail or personally in the tax inspection.
And it is necessary to do this before May 1, 2020 to account for the benefits to the direction tax notifications For 2019.
View List tax benefits For all property taxes, including large families, you can use the service "".
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The physicals will have to submit information about personal property for new forms in the IFX
1. The calendar year ended, and the notification of the tax did not come
The owner of the real estate or car must under December 31 of the year following the past tax period (year), report to the IFTS on the presence of the objects mentioned above (the form of such a message is approved by order of the Federal Tax Service of November 26, 2014 No. MMB-7-11 / 598).
Since August 2016, the specified information can be submitted to any inspection. In this regard, in an updated form, a field is provided to indicate the Inspection Code, which the taxpayer chose. The field "The address of the place of residence (place of stay) of the taxpayer" also disappeared. Instead, a citizen must inform how he wants to learn about the results of consideration of the message (in the IFTS itself or by mail).
Note: You can not fill in ink ink ink. Blank can be filled with ink only black (either on the computer).
Notification of the choice of an object in respect of which the benefit on property tax is applied
If the individual has several apartments, then the benefit can only be declared one of them. To do this, the taxpayer must submit a notice of the chosen object of taxation to the inspection of the chosen taxation object for which the benefit () is applied.
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How they charge debts from citizens on "personal" taxes
If the "physicist" did not transfer to the budget to pay the amount of tax, the debt of the tax authority can be recovered from the debtor's bank account.
First, after receiving the executive list or entered into force judicial order On the recovery of debt with the individuality, the employees of the IFSN are entitled to send to the bank, in which the "physics" is open an account, an application for writing off tax debt from this account.
If, due to the lack of money in the accounts of the debtor within two months or due to the closure of the Bank, the Bank could not fulfill the instructions of the tax authorities for the compulsory debt write-off, performance list Heads the bailiff to recover the debt at the expense of other property of a citizen.
It is important to know that even if bailiffs executive production In the recovery of debt, an act was closed on the impossibility of recovery, and after the tax authorities there were information about open and existing debtor's accounts, the employees of the IFST can still collect debt from the discovered account. True, provided that such an account was found over three years from the date of entry into force of a judicial act or receiving a court order.
Under the tax is a mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of ownership of them, economic management or operational management of funds, in order to financial support for the activities of the state and (or) municipalities.
Under the collection means a mandatory contribution charged with organizations and individuals, the payment of which is one of the conditions of commission in the interests of payers by government agencies, organs local governments, other authorized bodies and officers legally significant actions, including the provision of certain rights or issuing permits (licenses).
Taxpayers and fees are recognized by organizations and individuals in which, in accordance with the Tax Code, the obligation to pay taxes and (or) fees, respectively.
Federal taxes and fees are established, change or canceled by the Tax Code. Taxes and fees of constituent entities of the Russian Federation, local taxes and fees are established, change or canceled by the laws of the constituent entities of the Russian Federation and regulatory legal acts of representative bodies of local self-government.
The tax is considered established only if taxpayers and the following elements of taxation are determined: the object of taxation; the tax base; taxable period; tax rate; procedure for calculating tax; The procedure and timing of the payment of tax.
When setting fees, items are determined in relation to specific fees.
No one may be charged with the obligation to pay taxes and fees, as well as other contributions and payments that have signs of tax or fees not provided for by the Tax Code or established in a different order than determined by the Tax Code.
Taxation facilities may be the property, profits, income, the cost of the goods implemented (work performed, the provision of services) or a different economic foundation that has value, quantitative or physical characteristics, with the presence of the taxpayer on taxes and boroughs the tax on the payment of tax.
The obligation to pay the tax or collection occurs, changes and terminates if there are grounds established by the Tax Code or other act of tax legislation and fees. It is assigned to the taxpayer since the circumstances established by the legislation, providing for the payment of this tax or collection.
The obligation to pay tax and (or) the collection is terminated: with the payment of the tax (collection); with the emergence of the circumstances with which the legislation binds the termination of the obligation to pay the tax; with the death of the taxpayer; With the liquidation of the taxpayer organization - after all settlements with budgets.
The taxpayer is obliged to independently fulfill the obligation to pay the tax in set timeUnless otherwise provided by law. It is considered fulfilled by the taxpayer from the moment of presentation to the Bank of the order to pay the appropriate tax in the presence of a sufficient monetary balance on the taxpayer's account, and when paying cash - from the moment of entering monetary sum to the bank or cashier of the local government or organization of the State Committee for the Russian Federation.
2. Failure to pay for tax payments is the basis for applying measures forced fulfillment of the obligation to pay the tax.
The recovery of tax from organizations is carried out in an indisputable manner, unless otherwise provided by the Tax Code * (7). To do this, by decision of the tax authority, is sent to the bank, in which the taxpayer accounts are open or tax agent, collection order (disposal) to write off and transfer to the relevant budgets of the necessary funds. In case of insufficiency or lack of funds, the tax authority has the right to collect tax at the expense of other property of the taxpayer or other obligated person.
The recovery of the tax from the individual is carried out in court. In case of non-fulfillment by an individual, the obligation to pay the tax authority is entitled to apply to the court with a claim for recovery at the expense of property, including funds in bank accounts and cash funds.
The fulfillment of the obligation to pay taxes and fees can be provided by the following ways: the deposit of property, guarantee, penalties, suspending operations on bank accounts and the imposition of a taxpayer's property.
Acts of tax legislation and boroughs that establish new taxes or fees that increase tax rates establishing or aggravating for tax offenses establishing new responsibilities or otherwise worsening the situation of taxpayers or fees of fees, as well as other participants in relations regulated by the law on taxes and boroughs , the inverse force does not have.
This is the most important constitutional position based on the legal principle of "the law of the inverse force does not have" and means that the regulatory legal acts adopted and entered into legal force act only "to continue", i.e. Apply only to the relationship arising after the introduction of them.
However, from this principle there is an exception - legislative actsMitigating responsibility (or punishment) or eliminating it, or otherwise improving the position of the offender, have inverse. Therefore, acts of legislation on taxes and fees that eliminate or mitigating responsibility for tax offenses or establish additional guarantees for the protection of taxpayers' rights. Payers of fees and other obliged personshave inverse.
Acts of legislation on taxes and fees that cancel taxes and (or) fees that reduce the amount of taxes (fees), eliminating the duties of taxpayers or fees, as well as other obligations, or otherwise improving their position may have a reverse force if directly Provide this.
1 Taxes and duties 1.1What is understood by tax?The Tax Code of the Russian Federation provides the following tax definition. Tax is a mandatory, individually gratuitous payment, charged from organizations and individuals in the form of alienation of ownership of them on the right of ownership, economic management or operational management of funds in order to financial support for the defense of the state and (or) municipalities. From this definition it follows that taxes are unconditional payments; they are carried out in the form of alienation; They are not tied to specific types of government spending. 1.2 As in the Tax Code of the Russian Federationinterpretedthe concept of "collection"?In the Tax Code of the Russian Federation, the fees are defined as a mandatory contribution charged with organizations and individuals, the payment of which is one of the conditions for payments for fees with state authorities, local governments, other authorized bodies and officials of legally significant actions, including providing certain rights or issuing permits (licenses). 1.3 What fees are relatedto category duties?The fees include the fees that the state takes from those who have to contact the authorities or state institutions for certain civil-legal services that do not have an industrial element; At the same time, the amount of fees is established by state power without the participation of stakeholders. 1.4 What types of fees will allocate Russian legislation?Russian legislation allocates three types of duties: state; registration; Customs. National taxcharges for the commission of a number of services in favor of the payer (the adoption of claims and other documents by the judiciary, the commissioning of notarial actions, registration of acts of civil status, issuing a number of documents, the provision of special rights (for example, the right to hunting). Registration dutycharges from legal entities and individuals, for example, when handling a person with an application for the issuance of patents for the invention, etc. Customs dutycharged from legal entities and individuals in the implementation of export-import operations, as well as during the transit of goods. 1.5 What is understood by the tax system?The tax system is a combination of currently existing significant conditions for the taxation of legal entities and individuals. The conditions characterizing the tax system as a whole include: the procedure for establishing and entering taxes; types of taxes; tax rates; the procedure for the distribution of taxes between budgets of various levels; rights and obligations of taxpayers; Forms and methods of tax control; Ways to protect the rights and interests of taxpayers. 1.6 What is understood by tax burden?The most generalized indicator characterizing the level of redistribution processes in a particular state is the tax burden (tax oppression). It is calculated as the ratio of the total amount of tax payments to the cumulative national or gross domestic product. Among the developed countries, the lowest tax burden is characteristic of the United States, Turkey, the highest - for Sweden. In most countries of Western Europe, the tax oppression varies from 30 to 35%. 1.7 What principles underlie the construction of tax systems in developed countries?As a rule, these principles in the literature sound like this: horizontal and vertical equality; neutrality; convenience for government; minimal deestimulating effect; The difficulty of evading payment. Horizontalequality means that legal and individuals in equal terms should pay the same taxes. Verticalequality means that rich people pay proportionally large sumsthan poor. 1.18 What is the difference between direct and indirect taxes?Straighttaxes are charged directly from income or from the cost of property. These taxes are also called estimated.Direct taxes can be both income recipients and capital owners, property. Indirect taxes are taxes on goods and services installed in the form of premiums to the price or tariff. Sometimes they are called tariffing. The external difference between these taxes is directly or indirect the attitude of the fiscal power to objects and subjects of taxation. Independent taxes are subject to predominantly different consumption items. The payer of indirect tax is (serve) buyers (consumers) products, goods, works, services. Indirect taxes are included in the price and thereby pay the population, so they are sometimes called (referred) to taxes on labor towing.Direct taxes predominantly submit land, capital, income. Therefore, sometimes they are called "income-properties".
1.9 What aspects of indirect taxes are the main object of criticism? The criticism of indirect taxes is, first of all, in the fact that they create a greater tax burden for low-paid segments of the population, as well as in the fact that they contribute to all sorts of types of deception, fraud, etc. over the past 150 years indirect taxes He was the subject of serious criticism. In relation to them, at the beginning of the twentieth century, Professor Kohdsky wrote: "It is necessary that indirect taxes do not constitute the main foundation of the country's financial system so that the norms of these are low and that they do not affect the subjects of urgent consumption or essential items." 1.10 What functions do customs policy? Customs duty performs three main functions: a) fiscali.e., the function of replenishing the revenue part of the state budget (refers to both import and export duties); b) protectionist(protective) designed to protect local producers from unwanted foreign competition (characteristic of imported duties); in) balancingintroduced to prevent unwanted exports of goods, domestic prices for which for one or another reasons are lower than the world (inherent export duties). 1.11 What types of customs duties are allocated in the literature?In the literature, customs duties are classified on various features, in particular: by object of taxationimported; export; transit (there are goods transported by transit through the territory of this country); By way of charging:advalorous (calculated as a percentage of the customs value of goods); specific (calculated in the established amount per unit of taxable goods); Combined (combine both types of customs taxation); by nature of originautonomous (are maximum in size and apply to goods that occur from countries and their unions that do not use the largest favored regime in the country); conventional (apply to goods originating from countries and their unions, using the most favored in this state; their dimensions are established in accordance with international treaties and are minimal); According to the specificity of the applicationanti-dumping; special; Compensation preferential. Anti-dumping customs dutiesit is called for preventing the products sold by exporters to the National Market for Recognizable Low Prices. 1.12 What is the difference between anti-dumping, special, compensation and preferential customs duties? Anti-dumping customs duties are designed to prevent the products sold by exporters to the national market sold by exporters in obviously low prices. Special dutieswear autonomous nature, they are distinguished by increased amounts of bets and are used as a protective measure for domestic manufacturers from foreign competing goods or as a response to discriminatory actions from other countries. Compensation dutiesentered in the event of the establishment of a direct state subsidy forbidden by international legislation in order to increase its competitiveness, the possibility of selling goods in the foreign market at a lower price. Preferential customs dutiesthey differ in the reduced amount of bets and are applied to the goods originating from States that have concluded agreements on the mutual decline in the size of customs duties on certain products that form a customs union or a free trade zone that appeal in the cross-border trade occurring from developing states using the universal preference system in accordance with international trade standards. 1.13 What products, items in the Russian Federation are fully exempted from customs duties in export operations? Customs duties that have certain benefits are not individual and are determined by law. Fully exempted from duty: vehicles for international transportation of passengers and goods; Material and technical supply items exported to ensure the activities of Russian courts leading sea fishing, as well as imported products of their fishery; goods imported or exported for official or personal use by representatives of foreign states - individuals who have the right to the unwindy import of such subjects on the basis of international agreements; Currency and securities (position does not apply to import or export carried out in numismatic purposes); goods subject to applying state; goods that are humanitarian assistance; goods designed to provide technical assistance; goods moved under customs control in transit mode and intended for third countries; Products moved across the customs border by individuals and not intended for production or other commercial activities.
2. Public and Muni Cipal Credits and Debts 2.1 What area financial relations associated with state and municipal loans?State and municipal loans mainly servicing the functioning and use of budget and extrabudgetary funds and act as: a) a method for financing budget deficit, as well as budgets for extra-budgetary funds and b) means of coverage of the temporary deficiency of financial resources for the execution of extrabudgetary fund budgets. State and municipal loans are cash relations between the state, municipalities, on behalf of whose federal executive authorities, the level of constituent entities of the Russian Federation, local governments, on the one hand, and legal, individuals, foreign states, international financial organizations - with Another, about obtaining loans, granting a loan or guarantees. 2.2 What is the main difference between the state and municipal loan from classical financial categories? State and municipal loans differ from classical financial categories primarily by the fact that they are usually voluntary (in the history of states, including the USSR, there are cases and forced placement of state loans). Further, for state and municipal loans, characteristic features are repayment and payability. In the classic form of finance, the movement of financial resources occurs in one direction. 2.3 What are the forms of state and municipal borrowing?State and municipal loans are funds attracted from physical, legal entities, foreign countries, international financial organizations for which debt obligations of the Russian Federation, subjects of the Russian Federation, municipalities as a borrower or a guarantor. State and municipal loans are carried out by emissions and placement of securities, receiving loans from specialized financial and credit institutions and in foreign countries. 2.4 What documents are the process of granting a loan?The provision of state loans is regulated by the Budget Code of the Russian Federation. The internal borrowers of the federal budget can be advocated: budgetary institutions; state and municipal unitary enterprises; Russian enterprises and organizations except the above and enterprises with foreign investment; The executive authorities of the lower budgets. Ways to ensure execution on the return of the state loan can only be bank guarantees, guarantees, security deposit. The provision of an internal state loan can be carried out in the form of a budget loan and a budget loan. 2.5 What is understood by budget loan and budget loans?The budget loan is the form of funding for budgetary expenses to provide funds to legal entities on the return and compensation fundamentals. The budget loan is budget resourcesprovided to another budget on the return, gratuitous or reimbursive basis for a period of no more than six months within the fiscal year. Interestable budget loans are usually provided to cover temporary cash ruptures in the execution of subordinate budgets. 2.6 What is the procedure for providing a budget loan to legal entities that do not belong to state and municipal enterprises, budgetary institutions are provided for in the Budget Code of the Russian Federation? The budget code establishes that a budget loan can be provided on relevance conditions only if provided by the borrower to ensure the execution of its obligation to return the specified loan. The methods of ensuring the fulfillment of obligations to return the budget loan can be only bank guarantees, guarantees, a pledge of property, including in the form of shares, other securities, shares, in the amount of at least 100% of the loan provided. Tax loans may be provided to a legal entity only in the form of a budget loan. The obligatory condition for the provision of a budget loan is to preliminary verification of the financial condition of the budget loan recipient by the authorized body, which also conducts the verification of the target use of the budget loan. Return of the provided funds, as well as the fee for the use of them equates to payments to the budget. Budget loan can be provided only to those legal entities that do not have overdue debts on previously provided budget funds on a returnable basis. 2.7 What is understood by subsidies, subsidies and subventions in the Budget Code of the Russian Federation? Under subsidiesunderstanding budget funds provided by the budget of another level of the budget system of the Russian Federation on gratuitous and irrevocable basics to cover current expenses. Under subventions are the budget funds provided by the budget of another level of the budget system of the Russian Federation or legal entity for free andirrevocable basics for the implementation of certain target expenses. Under subsidies are the budget funds provided by the budget of another level of the budget system of the Russian Federation, a physical or legal person on the terms of equity financing of targeted costs. 2.8 What is understood under the state duty of the Russian Federation?The public duty of the Russian Federation is the debt obligations of the Russian Federation to individuals and legal entities, foreign countries, international organizations and other subjects of international law, including obligations under state guarantees provided by the Russian Federation. The state debt is fully and without the conditions ensured by all the property in federal property constituting the state treasury. The debt obligations of the Russian Federation may exist in the form: credit agreements and agreements concluded on behalf of the Russian Federation as a borrower with credit institutions, foreign states and international financial organizations; state loans carried out by issuing securities on behalf of the Russian Federation; contracts and agreements on obtaining the Russian Federation of budget loans and budget loans from the budgets of other levels of the budget system of the Russian Federation; contracts for the provision of state guarantees by the Russian Federation; agreements and treaties, including international concluded on behalf of the Russian Federation, on prolongation and restructuring of debt obligations of the Russian Federation of past years. 2.9 What commitments are included in the volume of internal and external public debt?The volume of public domestic debt includes: the main nominal amount of debt on state securities; the volume of the principal debt on loans received by the Russian Federation; the volume of the main debt on budget loans and budget loans received by the Russian Federation from the budgets of other levels; The volume of obligations under state guarantees provided by the Russian Federation. In volume external debt Of the Russian Federation include: the volume of the principal debt on the loans received by the Russian Federation of foreign states governments, credit organizations, firms and international financial organizations; The volume of obligations under state guarantees provided by the Russian Federation. 2.10 What bodies are entrusted with public debt management?The public debt management of the Russian Federation is entrusted to the Government of the Russian Federation, the state duty of the constituent entity of the Russian Federation - to the executive authority of the subject of the Russian Federation, and the management of municipal debt is carried out by the authorized body of local self-government. 2.11 Who is responsible for debt obligations of the Russian Federation, its subjects and municipalities? The Russian Federation is responsible for its obligations and is not responsible for the debt obligations of the constituent entities of the Russian Federation and municipalities, if the specified obligations were not guaranteed by the Russian Federation. The constituent entities of the Russian Federation and municipal entities do not respond to each other's debt obligations if these obligations were not guaranteed by them, as well as on debt obligations of the Russian Federation. 2.12 What authorities have the right to state external borrowing?On behalf of the Russian Federation, the right to implement state external borrowing of the Russian Federation and the conclusion of contracts for the provision of state guarantees to attract foreign loans (loans) belongs to the Government of the Russian Federation or the authorized to be the responsible federal executive authority. External borrowings of the Russian Federation are used to cover the deficit of the federal budget, as well as to repay government debt obligations. 2.13 What is understood in the Budget Code of the Russian Federation under the restructuring of debt?Under the restructuring of debt in the Budget Code, the termination of debt obligations constituting the state or municipal debt, With the replacement of these debt obligations, other debt obligations providing for other conditions of service and repayment of obligations. The debt restructuring can be carried out with a partial write-off (reduction) of the amount of the principal debt. The amount of expenses for maintenance of restructured debt is not included in the amount of expenses for servicing debt obligations this year, if the specified amount is included in the total amount of restructured obligations. 2.14 What is the maximum amount of state debt of the Russian Federation and the limiting volumes of government borrowing of the Russian Federation are provided for in the Budget Code of the Russian Federation? The budget code includes the following limits: the maximum amount of state external borrowing of the Russian Federation should not exceed the annual amount of payments for servicing and repaying the state external debt of the Russian Federation; Limit volumes of state domestic debt and state external debt, the limits of external borrowing of the Russian Federation for the next fiscal year approved by the Federal Law on federal budget For the next fiscal year, with a breakdown of debt on the forms of obligations.
2.15 What is the procedure for the provision of state and municipal guarantees is provided in the Budget Code of the Russian Federation? The state or municipal guarantee in the Budget Code recognizes a way to ensure civil obligations, by virtue of which, respectively, the Russian Federation, the subject of the Russian Federation or municipality - The guarantor gives a written commitment to respond to the execution of the person who gives a state or municipal warranty, obligations to third parties in whole or in part. At the same time, the written form of a state or municipal guarantee is mandatory. Non-compliance with its invalidity (insignificance). Guarantees are usually provided on a competitive basis. The guarantor of a state or municipal guarantee is subject to subsidiary responsibility in addition to the responsibility of the debtor on the obligation guaranteed. The foreign debt of the Russian Federation may provide for joint responsibility of the guarantor. 2.16 What bodies are entrusted to the service of the state domestic debt of the Russian Federation, the constituent entities of the Russian Federation, the municipal debt? The service of state domestic debt of the Russian Federation is carried out by the Bank of Russia and its institutions, or otherwise not provided for by the Government of the Russian Federation, through the implementation of operations on the placement of debt obligations of the Russian Federation, their repayment and payment of income in the form of interest on them or otherwise. Implementation by the Bank of Russia, another specialized financial institution of the functions of the Government of the Russian Federation for the placement of debt obligations of the Russian Federation, their repayment and interest in the form of interest on them is carried out on the basis of special agreements concluded with the federal executive body authorized by the Government of the Russian Federation to perform functions Issuer of government securities. The Bank of Russia carries out the functions of the General Agent (agent) for servicing public domestic debt free. The maintenance of the state domestic debt of the subject of the Russian Federation, the municipal debt is made in accordance with federal laws, the laws of the subject of the Russian Federation and legal acts of local governments. 3. Extrabudgetary funds 3.1What is understood under state extrabudgetary funds? State extrabudgetary funds - these are funds funds formed outside the federal budget and budgets of the constituent entities of the Russian Federation. They are created to solve (financing) specific tasks of importance for the state, society as a whole. Extrabudgetary funds are divided into social and economic funds. Starting from 1999. Many funds, primarily economic purposes, were consolidated I - with budgets (federal extrabudgetary funds - with the federal budget, regional extrabudgetary funds - with regional budgets). The main reason for the liquidation of funds and consolidation of their funds to the budgets of different levels, as a rule, indicates "weak control over the use of the funds of these funds." It is unlikely that this reason can be convinced that, given the negative consequences of the elimination of a number of extrabudgetary funds. It should be borne in mind that in all industrialized countries of the world inlast three decades extrabudgetary funds Economic appointments are actively developing and their role in the economy increases. 3.2 Forsolutions of which tasks are created extrabudgetary funds? What is their appointment?System reform state finance in the 90s. The twentieth century in Russia is associated with the emergence of a system of extrabudgetary funds. The creation of them was dictated by the need for an immediate decision of individual vital problems of both social and economic nature. In particular, it was about creating a sustainable state pension system; medical and social insurance; Network Development road roads and maintenance of road services; solving environmental problems, etc. Extrabudgetary funds act as a stable, projected for a long period of funds used to finance the specific social needs of national importance (state extrabudgetary funds of social purpose); to finance individual regional or departmental programs Economic nature carried out by federal executive bodies, as well as subjects of the Russian Federation and local government bodies. For extrabudgetary funds, it is characterized by a clear establishment of income sources, allowing to accurately predict the volume of funds of these funds and, not less important, control the target use of these financial resources. In modern conditions, extrabudgetary funds are a mechanism for the redistribution of national income, and sometimes parts of the aggregate social product in order to protect the interests of individual social groups population, solving specific objectives of economic nature.
3.3 What features are extrabudgetary funds classified?Funds vary on the legal status and objectives of creation. According to the legal status of funds are divided into stateand local.The first are at the disposal of the central authorities (in states with the federal device, they can also be at the disposal of the authorities of the subjects of the Federation); The second is at the disposal of local governments. Depending on the target focus of funds, extrabudgetary funds are divided into social Funds(they are sometimes called social insurance funds) and economic funds.The first are intended mainly to solve social problems, the second have the economic orientation. In the Russian Federation, social consideration funds include: Pension Fund RF (PF); Social Insurance Fund of the Russian Federation (FSS); Federal Fund and Territorial Mandatory Medical Insurance Funds (respectively, FFOMS and TFOMS). Until 2001, there was also a State Employment Fund of the Russian Federation (GFZN). These funds are designed to ensure the constitutional rights of citizens of the Russian Federation to receive pensions, social benefits in case of illness, disability, the loss of the breadwinner, to protect health and medical care, protection against unemployment, etc. 3.4 How can I characterize the experience of creating and functioning extrabudgetary funds in Western countries?Western countries have accumulated tremendous experience in creating extrabudgetary funds. In particular, this refers to economic funds. They expand the possibilities of state influence on the development of the economic and social life of society. The first funds of economic assistance originated during the world economic crisis (1929-1933) to provide financial support to private business. After World War II, such funds were created in all developed countries of the world. In particular, in France, from the moment of the war, the modernization foundation is valid, which, after combining with a number of other funds, was transformed into the Economic Fund social Development. In the US, there is a fund for the restructuring and development of the economy. Since the beginning of the 60s. In developed countries of the world, much attention is paid to the creation of scientific and technical funds. To form a revenue part of these funds, both budget funds are used (proceeds from budgets, state loans, indefinite advances, subsidies, etc.) and funds of large companies, university contributions and other sources. The funds of these funds are sent to financing programs in the field of fundamental research, the construction of scientific centers, training, etc. In the last decade, industrialized countries have increased significantly (in 5-8 times) Social Funds, which allows the state authorities to conduct an active social policy. The formation of these funds is usually used: insurance premiums of insured persons; insurance premiums of entrepreneurs; Subsidies and interest-free state loans. The composition of social extrabudgetary funds, as well as contribution rates, the size of subsidies, the countries are very differentiated. 3.5 Pension Fund of the Russian Federation: Status, appointmentPension Fund of the Russian Federationwas formed in accordance with the Resolution of the Supreme Council of the RSFSR of December 22, 1990 g.1 B.goals of public administration finance for pension provision in the Russian Federation. It is an independent financial and credit institution that performs individual banking operations. Cash And other property of the Fund is considered to be the state ownership of the Russian Federation. The cash funds of the Pension Fund are not included in the budgets, other funds and seizures are not subject to. The Fund's budget and its execution report are approved by federal law. The main tasks of the Pension Fund of the Russian Federation are: payments in accordance with the legislation current on the territory of the Russian Federation, interstate and international treaties of state pensions in the form of labor, military and social benefits, as well as disability pensions, including citizens leaving the Russian Federation; the provision of child care benefits aged 1.5 to 6 years, for long service, benefits on the occasion of the loss of the breadwinner, compensatory payments; Organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law of April 1, 1996 (27-FZ "On Individual (Personalized) accounting in the State Pension Insurance system", as well as the organization and maintenance of a state-owned data bank on all Categories of payers of insurance premiums in the Pension Fund of the Russian Federation. The general leadership of the Pension Fund is carried out by the Board, operational management - the executive directorate. In the subjects of the Russian Federation, the branches of the Pension Fund are the branches of the Pension Fund, and in cities and districts - authorized offices. Board of the Pension Fund and its executive The Directorate is redistributed to the funds of the Fund between the regions to ensure the balance of income and expenses in the departments and the authorized branches of the Pension Fund.
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