The tax system of any state is:

First, a mutually agreed set of taxes, fees and other obligatory payments used to finance the state budget, local budgets and extra-budgetary funds;

Secondly, a system of laws, decrees and by-laws regulating the procedure for calculating and paying taxes, fees and other tax payments to the budget;

Thirdly, the system of state institutions that ensure the adoption of laws and other regulations, the administration of taxes in accordance with regulations and control over the timeliness and correctness of their payment.

As you know, the tax system of the Russian Federation consists of three groups of taxes in accordance with the levels of the state structure - federal taxes, regional taxes (taxes of republics within the Russian Federation, taxes of territories, regions, autonomous regions, autonomous districts) and local taxes and fees.

The federal taxes of the Russian Federation include VAT, excises on certain types and groups of goods, tax on transactions with securities, customs duty, deductions for the reproduction of the mineral resource base, payments for the use of natural resources, income tax for enterprises and organizations, income tax individuals and some others.

The main tax source of income for the consolidated budget of Russia is VAT. Due to its receipts, more than 28% of the tax revenues of the budget system are formed. For the federal budget, its role is even more significant - more than 43%. The second in terms of importance and scale of revenues for the consolidated budget is income tax (its share is slightly less than 22%). Income tax plays a less significant role in the federal budget revenues (slightly less than 16%), but in the revenues of the budgets of the subjects of the Federation, its role is significant - 28%.

In third place in terms of importance and revenues is personal income tax (since 2001 - personal income tax) - a little less than 12%. This tax plays a very significant role in the formation of budget revenues of the subjects of the Federation - it accounts for almost 20% of the tax revenues of this component of the budget system. Customs duties form more than 8% of the consolidated budget revenues and more than 16% of the federal budget revenues. The budgets of the constituent entities of the Federation do not receive funds from this type of tax payments.

Thus, the Russian tax system is dominated by indirect taxes (12.2% of GDP). The share of direct taxes is noticeably lower - only 8.9% of GDP. At the same time, the federal budget, to a much greater extent than the budgets of the subjects of the Federation, is based on indirect taxes (almost 80% of its tax revenues). The budgets of the subjects of the Federation are much more focused on direct taxes. The share of the latter in their tax revenues is almost 59%.

This paper discusses taxes related to federal: corporate income tax, value added tax. Let us consider in more detail their economic essence.

Profit (income) tax belongs to the group of direct and proportional taxes (Table 1). It occupies the second place among the revenue sources of budgets of all levels after indirect taxes. However, during the period from 2003 to 2006 there is a tendency to decrease this share from 19.8 to 17.5%. According to the quarterly results of budget execution for 2006, the share of income tax in the total amount of budget revenues is relatively stable, it was approximately the same share that was assumed in the Law on the budget for 2006.

Table 1 - The place of income tax in the budget revenues of the Russian Federation (trillion rubles)

Budget revenues
1. Total received
to the federal budget
to the budgets of the territories
2. Income tax, total
to the federal budget
to the budgets of the territories
3. Share of income tax in budget revenues, total (%)
to the federal budget
to the budgets of the territories

Income tax as a direct tax should fulfill its main functional purpose - to ensure the stability of investment processes in the production of products (goods and services), as well as the legitimate increase in capital. The fiscal function of income tax is secondary. In the tax system of the Russian Federation, in accordance with the provisions of the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation", income tax is defined as a federal tax distributed in proportion, which is established by the Law of the Russian Federation of April 15, 1993 No. 4807-1 "On the Fundamentals of Budget Rights and rights to formulate off-budget funds...”. Therefore, income tax is regulatory. The collection of income tax is carried out in accordance with the provisions of the Tax Code of the Russian Federation, which provides for a tax procedure in the context of the following sections: payers; object of taxation; tax rates and the procedure for its transfer to the budget; tax benefits; procedure for calculation and terms of tax payment; taxation of certain types of income (profit) of enterprises.

The object of taxation on income is the final cost result of the activity of an economic entity. This result is the adjusted amount of proceeds from the production of goods (works, services): "the object of taxation is the gross profit of the enterprise ...". In accounting, the concept of “gross profit” does not exist, and the balance sheet profit adjusted for the values ​​\u200b\u200bspecified in the tax legislation is taken into account for tax purposes. The formation of the balance sheet profit of an enterprise (firm) is a complex process. In calculating the financial result of the company's activities, a lot of data on profits and losses are taken into account, recorded in numerous accounting details, reflecting the specifics of financial and economic operations and the peculiarities of calculating these amounts.

The procedure for forming the composition of costs attributable to production and distribution costs also determines the amount of taxable profit. This procedure is regulated by special regulations. In addition to these norms, special regulations apply to consumer cooperation organizations, banks, insurance companies that determine costs in accordance with their specific activities. The introduction of identification numbers of taxpayers into tax practice testifies to the tightening of requirements for the timely and full calculation of taxes to the budget. Taxpayers from January 1, 1996, in all cases without exception, indicate their identification numbers in settlement and payment documents for the transfer of budget funds to finance expenses at all stages of their passage to budget recipients, as well as in the "Recipient" line for the transfer of taxes and other payments to revenues of budgets of all levels and state off-budget funds. This practice is used all over the world, and its introduction into the Russian system of tax relations should be assessed positively.

The methodology for calculating profit (income) tax has been repeatedly adjusted since the RF Law “On Profit Tax” was issued. Practice has shown that when calculating income tax, accountants of enterprises experienced the greatest difficulties in compiling calculations of tax amounts and reflecting in it the actually identified level of costs attributable to the cost of sales. Income tax rates are differentiated depending on the type of activity of business entities (Table 2).

Table 2 - Rates (basic) for income tax

The most typical mistakes, and often deliberate actions in order to reduce taxable profits, are: failure to take into account certain costs as part of production and distribution costs; incorrect attribution of fixed assets, for example, to the composition of low-value and wearing items and vice versa; incorrect calculation of depreciation and depreciation amounts; incorrect application of the standards for the formation of state extra-budgetary funds; attribution to other costs of amounts not provided for by the list of such costs in accounting and tax laws, etc. The issues of forming amounts for tax purposes from non-operating transactions are complex. Many violations of tax legislation in terms of income tax are revealed when checking the correctness of the application of incentive regimes for certain types of activities, groups of payers, and directions for using profits. These violations are associated both with the complexity of calculating tax benefits, insufficient professional training of accountants, and with the inconsistency of the very provisions of regulatory tax acts.

The main place in the domestic tax system is occupied by indirect taxes. Currently, these include: value added tax (VAT), excises and excise duties, tariff and customs duties, import and export duties and fees. The most significant role both in the composition of these taxes and fees, and in the composition of revenue sources for budgets of all levels is played by VAT. The imposition of this tax covers both the turnover in the domestic market and the turnover that develops in the implementation of Russia's foreign trade activities with countries of near and far abroad. Value added taxation is one of the most important forms of indirect taxation. VAT is often referred to as a "European" tax, paying tribute to its role in the formation and development of the Western European integration process. In the member countries of the European Union, VAT is the most important source of the revenue base of the EEC budget. In 1979, they agreed on the size of the tax base for VAT, created a joint fund of funds, replenished by annual deductions within 1% of VAT. Tax rates in these states range from 5 to 33.3%. Introduced in 1954 in France, the VAT on the basis of the transformation of the VAT turnover tax began to be used in other countries as a tax on production.

Despite the fact that VAT is actively used in the implementation of fiscal policy, it also has certain stimulating functions. So, in European countries, funds invested in fixed capital are exempt from tax, banks, financial institutions, educational institutions, doctors and lawyers, and people renting housing do not pay tax. Behind him strengthened the characteristic of the most "neutral" tax. The governments of many foreign countries are trying to cover the budget deficit primarily by increasing VAT revenues, since the increased progressive nature of income taxation practiced in the past in such cases negatively affected the accumulation process and business activity in general. VAT was introduced into Russian business practice by the Law of the RSFSR dated December 6, 1991 No. 1992-1, as amended on March 17, 1997, as an integral part of the price in order to regulate supply and demand in the commodity market. The experience of applying VAT has highlighted a number of negative aspects in relation to the methodology for its formation. The role of VAT in the regulation of the economy and the formation of budget revenues turned out to be insufficiently significant (Table 3).

Table 3 - The place of VAT in the budget revenues of the Russian Federation (trillion rubles)

Budget revenues
1. Total receipts:
to the federal budget
to the budgets of the territories
2. Value added tax
to the federal budget
to the budgets of the territories
3. Share of VAT in total budget revenues, %
to the federal budget
to the budgets of the territories

From the data in Table. Table 3 shows that during the period from 2003 to 2006 the share of VAT in the total amount of tax revenues to the budget increased from 24.9% to 33.1%. In 2006, the share of its revenues to the budget of the Russian Federation was planned at the level of 39.5%, which is 6.4% higher than the level of tax revenues in 2005.

The assessment of the place and role of the VAT is ambiguous: practitioners believe that this tax meets the budgetary needs in the best possible way, and analysts criticize this tax for excessive fiscality and excessively high rates. VAT organically fits into the models of Western economic systems and plays an important role in regulating commodity demand. This tax is an integral element of the tax systems of more than 60 countries of the world. Western practice of using VAT shows that this tax provides a stable and broad base for budgeting due to its versatility. VAT plays an important role as a leveler of cost fluctuations in the economy, provided there is a balance between money demand and commodity supply, which has developed in a natural market way, as well as when commodity markets are saturated and a relatively stable inter-industry rate of return, free capital flow. In Russia, VAT was introduced to replace and secure the abolished turnover taxes (VAT) and sales tax (NSPT). In the tax practice of industrialized countries, as a rule, 2 taxes of the same type do not exist at the same time, since this violates the economic meaning of tax legal relations.

In the Law of the Russian Federation No. 1992-1, this tax is defined as a form of withdrawal to the budget of a part of the added value, which is created at all stages of production, circulation and is defined as the difference between the cost of goods (works, services) sold and the cost of material costs attributable to production costs and appeals. The interpretation of the VAT taxation base contained in the Law does not at all coincide with the methodological provisions regarding this base that guide practice. Domestic accounting registers do not provide for the procedure for reflecting the amount of value added, and, therefore, it is practically impossible to reliably determine the taxable turnover. To eliminate the negative social consequences of the application of VAT, since 1993 the rates have been reduced to 20% for manufactured goods and to 10% for certain types of goods. However, this step did not eliminate the deformations that were inherent in the VAT.

From the point of view of the technique of levying VAT, it partially duplicates the income tax. Both of these taxes have an initial base of taxation - proceeds from the production of products (works, services), i.e. one source of financial resources of enterprises is taxed twice. The solution to this problem requires drastic measures - changes in the methodology for calculating VAT or the abolition of income tax. Many economists unequivocally negatively assess the practice of taxing cost results as contrary to the fundamentals of market management.

Calculation of VAT is a complex procedure, it differs depending on the content of financial and economic operations, the purpose of commercial transactions, industry specifics of management. A distinctive feature of the VAT calculation since 1997 is the approximation of the methodology to the samples used in European countries. The introduction of invoices in determining the amount of tax received in the cost of inventory items, and the amount of tax charged on products sold, brought the domestic practice of calculating VAT closer to the invoice method (invoice - in translation from English, invoice).

The use of invoices from January 1, 1997 was introduced into tax proceedings in accordance with Decree of the President of the Russian Federation of May 8, 1996 No. 685 “On the main directions of tax reform in the Russian Federation and measures to strengthen tax and payment discipline”. The rules for compiling invoices contain Decree of the Government of the Russian Federation dated July 29, 1996 No. 914 “On Approval of the Procedure for Maintaining Accounting Journals of Invoices for Value Added Tax Calculations” and instructive letters of the same name from the Ministry of Finance of the Russian Federation and the State Tax Service of the Russian Federation.

The introduction of invoices does not mean the establishment of a special method for calculating VAT at the time of shipment. This method was used before the introduction of invoices. With their introduction, control over the distribution of goods, and, consequently, over the completeness of the calculation of the tax and the correctness of attributing its amounts to offset against the budget, is strengthened.

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Introduction

In a modern civilized society, taxes are the main form of state revenue. From these funds state and social programs are financed, structures are maintained that ensure the existence and functioning of the state itself. The relationship between the budget and taxes is due to the fiscal nature of taxes.

According to the Tax Code of the Russian Federation, a tax is a mandatory, individually gratuitous payment levied in the form of alienation of funds owned by organizations or individuals on the basis of ownership, economic management or operational management, in order to financially support the activities of the state and municipalities.

A fee is a mandatory fee, the payment of which is one of the conditions for state bodies, local governments, other authorized bodies and officials to perform legally significant actions in relation to payers of fees, including the granting of certain rights or the issuance of permits (licenses).

The general principles of building tax systems are embodied in their formation through the elements of taxes and fees, which include: subject, object, source, taxation unit, tax base, tax period, rate, benefits and tax base. These elements are the unifying beginning of all taxes and fees. It is through these elements in the laws on taxes and fees that the entire tax procedure is established, including the procedure and conditions for calculating the taxable base and the tax amount itself, the rate, term and other conditions of taxation.

The relevance of the study lies in the fact that any enterprise in the process of financial and economic activity has settlement obligations for taxes and fees with the budget. The tax system is a system of taxes, fees, duties and other payments, the collection of which takes place in the manner prescribed by law. The procedure for establishing and collecting taxes and fees is regulated by the tax legislation of the Russian Federation, the main element of which is the Tax Code of the Russian Federation (TC RF).

The purpose of this work is to consider the methodological and theoretical aspects of the organization of settlements with the budget for federal taxes and fees.

To achieve this goal, it is necessary to solve the following tasks:

1. study of the regulatory framework for the organization of settlements with the budget for federal taxes and fees;

2. theoretical aspects of the organization of settlements with the budget for federal taxes and fees;

3. consideration of the organization of settlements from budgets for each federal tax and fee separately;

4. calculation with the budget for value added tax and corporate income tax;

5. methodological aspects of the organization of settlements with the budget and non-budgetary funds on the example of Avangard LLC.

1. Theoretical aspects of the organization of settlements with the budget for taxes and fees

1.1 Legal regulation of the organization of settlements with the budget for federal taxes and fees

Taxes and fees are obligatory payments collected from legal entities and individuals in order to financially support the activities of the state and municipalities. Taxes are gratuitous payments. Fees, unlike taxes, imply reimbursable performance by state or municipal bodies of legally significant actions, such as granting certain rights or issuing permits (licenses). The Tax Code of the Russian Federation defines the types of federal, regional and local taxes and fees, as well as special tax regimes.

The procedure for accounting for the settlements of organizations for taxes and fees is regulated by a number of legislative regulations and documents. The main legislative document is the Tax Code of the Russian Federation.

The Code establishes a system of taxes and fees levied to the federal, subfederal and local budgets, and also determines the grounds for the emergence (change, termination) and the procedure for fulfilling obligations for their payment.

The Tax Code of the Russian Federation also defines:

1. rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees;

2. forms and methods of tax control;

3. liability for committing tax offenses;

4. the procedure for appealing against acts of tax authorities and actions (inaction) and their officials.

The Federal Tax Administration, in agreement with other financial organizations (the Ministry of Finance of the Russian Federation, the Central Bank of the Russian Federation, the State Customs Committee of the Russian Federation, etc.), issue instructions to the articles of the Code interpreting the provisions of the Code on the calculation of specific taxes. Thus, the Code has lost its original meaning - to be the norm of direct impact.

The regulatory framework for organizing settlements with the budget for federal taxes and fees is governed by:

1. For value added tax:

NK RF. Chapter 21. Value Added Tax.

Decree of the Government of the Russian Federation of December 2, 2000 No. 914 “On approval of the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating value added tax”

2. For excise taxes:

Chapter 22 of the Tax Code of the Russian Federation "Excises"

3. For personal income tax:

Chapter 23 of the Tax Code of the Russian Federation "Tax on personal income"

4. For corporate income tax:

Chapter 25 of the Tax Code of the Russian Federation “Corporate Income Tax;

PBU 18/02 "Accounting for income tax calculations"

5. For the mineral extraction tax:

Chapter 26 of the Tax Code of the Russian Federation "Tax on the extraction of minerals"

6. For water tax:

Chapter 25.2 of the Tax Code "Water tax"

7. For fees for the use of objects of the animal world and for the use of objects of aquatic biological resources:

Chapter 25.1 of the Tax Code "fees for the use of objects of the animal world and for the use of objects of aquatic biological resources"

8. For state duty:

Chapter 25.3 of the Tax Code of the Russian Federation "State Duty"

1.2 The main approaches to the organization of settlements with the budget for taxes and fees

Federal taxes and fees are taxes and fees established by the Tax Code of the Russian Federation and obligatory for payment throughout Russia. Federal taxes make up the bulk of all tax revenues to the budgets of different levels.

Classification of federal taxes and fees in accordance with Art. 13 of the Tax Code of the Russian Federation is presented in fig. one.

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

water tax

State fees

In the Russian tax system, value added tax and corporate income tax occupies an important place. It serves as an instrument for the redistribution of national income and is one of the main revenue sources for the federal budget, as well as regional and local budgets. The organization of the calculation with the budget for these types of taxes will be discussed in more detail later.

And now we will give a description of other federal taxes, which also play an important role in financing the state.

Excises are a kind of indirect taxes, at the same time they are endowed with a number of specific features:

Chapter is devoted to excises. 22 of the Tax Code of the Russian Federation.

The following are recognized as excise taxpayers: organizations, individual entrepreneurs and persons recognized as taxpayers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

In Art. 181 of the Tax Code of the Russian Federation gives a detailed list of excisable goods

The procedure for determining the object of taxation depends both on the place of manufacture of the excisable goods (in Russia or abroad), and on the method of alienation of the goods (sales to the side, exchange, gratuitous transfer, etc.) and the type of applicable rates.

The tax base is determined separately for each type of excisable goods. When applying specific tax rates, the tax base is determined as the volume of sold (transferred) excisable goods in physical terms (pieces, liters, kilograms, tons, horsepower).

Excise rates are the same for the entire territory of the Russian Federation and are divided into the following types:

1. as a percentage of the cost of goods at selling prices, excluding excises - ad valorem rates (according to Article 193, ad valorem rates are applied when taxing jewelry and natural gas);

2. fixed (specific) rates in rubles per unit of measurement;

3. rates of advance payment in the form of acquiring excise duty stamps for certain types of excisable goods.

When applying ad valorem tax rates, two options are possible:

1. as the cost of sold (transferred) excisable goods, calculated based on the prices indicated by the parties to the transaction;

2. as the value of transferred excisable goods, calculated on the basis of average selling prices in force in the previous tax period, and in their absence - on the basis of market prices.

The tax base for excisable goods, for which ad valorem tax rates are established, is determined only in the following situations: a) when they are sold free of charge; b) when performing commodity exchange (barter) operations; c) upon transfer of excisable goods under an agreement on the provision of compensation or novation; d) when transferring excisable goods with payment in kind.

The amount of excise payable to the budget is calculated at the end of each tax period (each calendar month) as the total amount of tax reduced by the amount of tax deductions.

Details of the elements of this type are presented in Appendix 1.

Personal income tax. Replaces the income tax levied in 1992-2000.

Any income received by the taxpayer as a result of the implementation of any activity (action or inaction) on the territory of the Russian Federation is subject to tax.

Tax deductions are grouped into standard, social, property and professional.

The date of receipt of income in the form of wages is the last day of the month for which income was accrued in accordance with the employment contract.

A single tax rate has been introduced - 13%. For certain types of income (in particular, on bank deposits, voluntary insurance contracts), the rate is set at 35% and 30% on dividends, as well as on income of tax non-residents.

Individuals are citizens of the Russian Federation, foreign citizens and stateless persons. Individuals - tax residents of the Russian Federation include individuals who actually stay in Russia for at least 183 days in a calendar year.

The objects of taxation are income received by taxpayers: a) from sources in the Russian Federation and (or) from sources outside Russia - for individuals who are tax residents of the Russian Federation; b) from sources in the Russian Federation - for individuals who are not tax residents of the Russian Federation.

The tax base includes all income received by the taxpayer, both in cash and in kind, as well as income in the form of material benefits. At the same time, no deductions from the income of the taxpayer (for example, funds for the maintenance of disabled family members, withheld from the salary of a person by his order or by writ of execution) are not subject to exclusion from the tax base.

The tax base is determined separately for each type of income, for which different tax facilities are established.

Details of the elements of this type are presented in Appendix 2.

Mining tax

Taxpayers of this tax are organizations and individual entrepreneurs recognized as subsoil users.

The objects of the tax are: a) minerals extracted from the subsoil on the territory of the Russian Federation on a subsoil plot provided to the taxpayer for use; b) minerals extracted from wastes (losses) of extractive industries, if such extraction is subject to separate licensing; c) minerals extracted from the subsoil outside the territory of Russia, if this extraction is carried out in territories under the jurisdiction of the Russian Federation.

The types of mined minerals are: marketable hard coal, brown coal and oil shale; peat; hydrocarbon raw materials; commodity ores; useful components of multicomponent complex ore; mining and chemical non-metallic raw materials; raw materials of rare metals (trace elements), etc.

The tax base is determined by the taxpayer independently by calculating the amount of extracted minerals and assessing their value.

The tax period is a quarter. Ad valorem (as a percentage) tax rates for specific types of minerals are provided for in Article 342 of Chapter 26 of the Tax Code of the Russian Federation.

The tax amount is calculated as a percentage of the tax base corresponding to the tax rate.

Details of the elements of this type are presented in Appendix 3.

Water tax. Payment for the use of water bodies was introduced for the rational use of water resources.

Taxpayers are legal entities that directly use water bodies using structures, technical means or devices subject to licensing.

Types of use of water bodies: water intake from water bodies; use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses; use of water bodies without water intake for hydropower purposes; the use of water bodies for the purpose of floating wood in rafts and purses.

Operations not subject to water tax

1. abstraction from underground water bodies of water containing minerals and (or) natural healing resources, as well as thermal waters;

2. water intake from water bodies to ensure fire safety, as well as to eliminate natural disasters and the consequences of accidents;

3. water intake from water bodies for sanitary, ecological and navigable releases;

4. intake by sea vessels, vessels of inland and mixed (river - sea) navigation of water from water bodies to ensure the operation of technological equipment;

5. abstraction of water from water bodies and use of the water area of ​​water bodies for fish farming and reproduction of aquatic biological resources;

6. use of the water area of ​​water bodies for navigation on ships, including small-sized watercraft, as well as for one-time landings (take-offs) of aircraft, etc.

The tax base is determined by the taxpayer separately for each water body:

1. When water is withdrawn, the tax base is determined as the volume of water withdrawn from a water body for a tax period.

2. When using the water area of ​​water bodies, with the exception of the floating of wood in rafts and purses, the tax base is determined as the area of ​​the provided water space.

3. When using water bodies without water withdrawal for hydropower purposes, the tax base is determined as the amount of electricity produced during the tax period.

4. When using water bodies for the purpose of floating wood in rafts and purses, the tax base is determined as the product of the volume of wood rafted in rafts and purses for the tax period, expressed in thousands of cubic meters, and the distance of the rafting, expressed in kilometers, divided by 100.

Detailed elements for this type are presented in Appendix 4.

State duty - a fee levied from payers when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized to perform legally significant actions in relation to these persons, except for actions performed by consular institutions of the Russian Federation .

Detailed elements for this type are presented in Appendix 5.

Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources

In accordance with Article 333.1 of the Tax Code of the Russian Federation, organizations and individuals, including individual entrepreneurs, who receive a license (permit) for the use of objects of the animal world on the territory of the Russian Federation.

The payers of the fee for the use of objects of aquatic biological resources are organizations and individuals, including individual entrepreneurs, who receive, in accordance with the established procedure, a license (permit) for the use of objects of aquatic biological resources in inland waters, in the territorial sea, on the continental shelf of the Russian Federation and in the exclusive economic zone of the Russian Federation, as well as in the Azov, Caspian, Barents Seas and in the area of ​​the Spitsbergen archipelago.

Objects of taxation:

1. Objects of the animal world according to the list, the removal of which from their habitat is carried out on the basis of a permit for the extraction of objects of the animal world;

2. Objects of aquatic biological resources according to the list, the removal of which from their habitat is carried out on the basis of the extraction (catch) of aquatic biological resources, incl. objects of aquatic biological resources subject to removal from their habitat as permitted by-catch.

Objects of the animal world and objects of aquatic biological resources, the use of which is carried out to meet personal needs by representatives of indigenous peoples of the North, Siberia and the Far East and persons who are not related to indigenous peoples, but permanently residing in places of their traditional residence and traditional economic activities for which hunting and fishing are the basis of existence.

Detailed elements for this type are presented in Appendix 6.

The main revenue sources of budget formation are receipts from VAT and corporate income tax. Let us consider in detail the methodology for calculating the budget for these types of taxes.

1.3 Organization of settlement with the budget for VAT

main document, regulating the accounting, accrual, calculation and payment of value added tax, is the Tax Code of the Russian Federation.

From 01.01.2001 the second part of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) came into force. The procedure for calculating and paying the value added tax to the budget is regulated by Chapter 21 "Value Added Tax".

According to Art. 143 of the Tax Code of the Russian Federation, taxpayers are recognized:

1. organizations;

2. individual entrepreneurs;

3. persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Object of taxation for this tax is:

1. sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral and the transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or innovation.

2. transfer of ownership of goods, results of work performed, provision of services free of charge;

3. transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

4. performance of construction and installation works for own consumption;

5. transportation of goods to the customs territory of the Russian Federation.

The sale of goods, works or services by an organization or individual entrepreneur is the transfer on a reimbursable basis (including the exchange of goods, works or services) of the ownership of goods, the results of work performed by one person for another person, the provision of services for a fee by one person to another person, and in cases provided for by the Tax Code, the transfer of ownership of goods, the result of work performed by one person for another person, the provision of services by one person to another person - free of charge.

Determination of the date of sale of goods (works, services)

The correct determination of the moment of sale of goods is one of the most important points in calculating VAT. Each enterprise can set the date of sale of goods independently, fixing its decision in the Accounting Policy. Currently, there are two options for determining the implementation date for VAT calculation:

1. upon shipment and presentation of settlement documents to the buyer;

2. upon receipt of funds in payment for the shipped goods (works, services).

If your company has set in the Accounting Policy for tax purposes the date when the obligation to pay VAT arises as it is shipped, then the date of sale is considered to be the earliest of the following dates:

1. day of shipment of goods (works, services);

2. day of payment for goods (works, services).

If your company has set in the Accounting Policy for taxation purposes the date when the obligation to pay VAT arises as funds are received, then the date of implementation is the day of payment for goods (works, services).

tax rates

Currently, according to Art. 164 of the Tax Code of the Russian Federation, the following rates apply:

10% - for food products (except for excisable goods) and goods for children according to the list specified in Art. 164 of the Tax Code of the Russian Federation;

18% - for other goods, works and services, including excisable ones.

0% - when carrying out export operations, as well as other operations provided for by Art. 164 Tax Code of the Russian Federation

When determining the buyer's debt for the delivered goods, works and services, VAT is included in the price and calculated as follows:

Сsch \u003d C otp + VAT \u003d C otp + C otp * (St / 100), where

C c - the total amount of the invoice issued to the buyer,

C otp - the selling price of goods, works and services,

St - VAT rate as a percentage (10% or 18%).

The amount of VAT payable on the proceeds depends on whether VAT has been included in the invoice amount to the buyer.

If VAT was not included in the invoice, then the amount payable to the budget is determined as follows:

invoice amount * VAT rate (10% or 18%)

If VAT was included in the invoice amount when issuing an invoice, then the amount of VAT payable to the budget is determined at the estimated rate.

For transactions taxed at a rate of 10%:

(10%/110%)*100=9.09%.

For transactions taxed at a rate of 18%:

(18%/118%)*100=16.67%.

Taxable period

For the calculation and payment of VAT to the budget, Article 163 of the Tax Code of the Russian Federation establishes a tax period. The tax period is set as a calendar month. For taxpayers with monthly proceeds from the sale of goods (works, services) excluding VAT and sales tax, not exceeding one million rubles, the tax period is set as a quarter.

The procedure for applying tax deductions

VAT amounts charged by the supplier to your company when purchasing goods (works, services), depending on the purpose of use.

Specified tax amounts:

1. are accepted for deduction;

2. refer to production costs;

3. covered by the company's own funds.

The use of tax deductions is a reduction in the total amount of tax calculated on taxable transactions by the amount of VAT presented by suppliers of goods (works, services).

Operations for which VAT amounts are accepted for deduction are listed in Art. 171 of the Tax Code of the Russian Federation. This list is exhaustive and cannot be extended.

Operations for which VAT amounts are subject to attribution to production and distribution costs are specified in Article 170 of the Tax Code of the Russian Federation.

In all other cases, the amounts of VAT presented to the taxpayer are covered at their own expense.

Tax to the budget \u003d Tax (Article 166 of the Tax Code of the Russian Federation) - Deduction (Article 171 of the Tax Code of the Russian Federation), where

Tax to the budget - the amount of tax payable to the budget;

Tax (Article 166 of the Tax Code of the Russian Federation) - the amount of tax calculated from sales turnover (tax base) according to the rules established by Art. 166.

Deduction (Article 171 of the Tax Code of the Russian Federation) - the amount of VAT paid to suppliers for purchased goods and materials (works, services) in accordance with Art. 171 of the Tax Code of the Russian Federation.

VAT payment deadlines

VAT is paid at the end of each tax period based on the actual sales for the expired tax period no later than the 20th day of the month following the expired tax period.

Enterprises and organizations whose monthly sales revenue during the quarter does not exceed 1,000,000 rubles. may pay VAT for the past quarter no later than the 20th day of the month following the past quarter.

VAT accounting is maintained on the active account 19 "Value added tax on acquired valuables" (sub-accounts by types of valuables) and the active-passive account 68 "Calculations on taxes and fees" (sub-account "Calculations on value added tax").

Account 19 has the following structure:

Account 68 has the following structure:

1.4 Organization of settlement with the budget for corporate income tax

Profit - the result of subtracting the amount of expenses from the amount of income of the organization - is the object of taxation.

Income tax is a direct tax, its value directly depends on the final financial results of the organization.

The tax is charged on the profit that the organization received, that is, on the difference between income and expenses.

The rules for taxation with income tax are defined in Chapter 25 of the Tax Code of the Russian Federation.

Taxpayers

1. Russian organizations;

2. Foreign organizations that carry out activities in the Russian Federation through permanent representative offices and (or) receive income from sources in the Russian Federation.

3. Organizations that are responsible members of a consolidated group of taxpayers - in relation to corporate income tax for this consolidated group

Not recognized by taxpayers:

1. organizations that are foreign organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi

2. organizations that are foreign marketing partners of the International Olympic Committee, in respect of income received in connection with the organization and holding of the Games.

3. organizations that are official broadcasters in respect of income from media production and distribution operations during the period of the Games.

4. organizations that have received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law "On the Skolkovo Innovation Center" - within 10 years from the date of obtaining the status of participants.

Objects of taxation

Income is revenue from the main activity (sales income), as well as amounts received from other activities. For example, from renting out property, interest on bank deposits, etc. (non-operating income). When taxing profits, all income is taken into account without VAT and excises.

The classification of income is shown in Figure 2.

Incomes are determined on the basis of primary documents and other documents confirming the income received by the taxpayer, and tax accounting documents.

For most types of economic activity, a list of the most common incomes that are not taken into account for taxation is determined.

1. in the form of property, property rights received in the form of a pledge or deposit;

2. in the form of contributions to the authorized capital of the organization;

3. in the form of property or funds received under credit or loan agreements; At the same time, the income does not include the benefit from savings on interest under an interest-free loan agreement or a loan with an interest rate lower than the refinancing rate of the Bank of Russia;

4. in the form of capital investments in the form of inseparable improvements to the leased (received for gratuitous use) property made by the lessee (borrower);

5. other income provided for in art. 251 of the Tax Code of the Russian Federation.

Expenses are justified and documented expenses of the enterprise. They are divided into costs associated with production and sales (employee salaries, the purchase price of raw materials and materials, depreciation of fixed assets, etc.), and non-operating expenses (negative exchange rate differences, court and arbitration fees, etc.). In addition, there is a closed list of expenses that cannot be taken into account for income taxation. These are, in particular, accrued dividends, contributions to the authorized capital, repayment of loans, etc.

Income tax calculation

When calculating corporate income tax, the taxpayer must clearly know what income and expenses he can recognize in this period, and which not. The dates on which expenses and income are recognized for tax purposes are determined by two different methods. (Art. 271-273 of the Tax Code of the Russian Federation).

accrual method. When a taxpayer maintains tax accounting on an accrual basis, the date of recognition of income/expense does not depend on the date of actual receipt of funds (receipt of property, property rights, etc.)/actual payment of expenses. Incomes (expenses) under the accrual method are recognized in the reporting (tax) period in which they occurred (to which they relate).

The procedure for recognition of income (expenses):

1. Income is recognized in the reporting (tax) period in which it occurred, regardless of the actual receipt of funds, other property (works, services) and (or) property rights;

2. if the relationship between income and expenses cannot be determined clearly or is determined indirectly, the income is distributed by the taxpayer independently, taking into account the principle of uniformity;

3. for income from sales, the date of receipt of income is the date of sale of goods (works, services, property rights) regardless of the actual receipt of funds in payment for them.

4. For non-operating income, the date of receipt of income is recognized:

5. date of signing by the parties of the act of acceptance and transfer of property (acceptance and delivery of works, services);

6. date of receipt of funds to the settlement account (cash desk) of the taxpayer.

cash method. When a taxpayer uses the cash method of tax accounting, income/expenses are recognized on the date of actual receipt of funds (receipt of property, property rights, etc.)/actual payment of expenses.

The procedure for determining income and expenses

1. The date of receipt of income is the day of receipt of funds to bank accounts and (or) to the cashier, receipt of other property (works, services) and (or) property rights, as well as repayment of debts to the taxpayer in another way;

2. Expenses are recognized as expenses after their actual payment. Payment for goods (works, services and (or) property rights) is the termination of the counter obligation by the taxpayer - the purchaser of the specified goods (works, services) and property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services, transfer of property rights ).

Tax amount = Tax rate * Tax base

The calculation of the tax base must contain (Article 315 of the Tax Code of the Russian Federation):

1. The period for which the tax base is determined

2. The amount of income from sales received in the reporting (tax) period

3. The amount of expenses incurred in the reporting (tax) period, reducing the amount of income from sales

4. Profit (loss) from sales

5. The amount of non-operating income

6. Profit (loss) from non-sales operations

7. Total tax base for the reporting (tax) period

8. To determine the amount of profit subject to taxation, the amount of loss subject to transfer is excluded from the tax base.

The tax base

1. 20%, including 2% to the federal budget, 18% to the budget of a subject of the Russian Federation (clause 1)

2. 0% - for organizations engaged in educational, medical activities subject to the conditions established by Art. 284.1 (p. 1.1)

3. 9% - on dividends (clause 2 clause 3)

4. 0% - on dividends, if the receiving party continuously owns for at least 365 calendar days a contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends (clause 1 clause 3)

The tax period is a calendar year.

Reporting periods: first quarter, six months and nine months of the calendar year.

Reporting periods for taxpayers calculating monthly advance payments: one month, two months, three months, and so on until the end of the calendar year.

Calculation and payment of tax

The tax is defined as the percentage of the tax base corresponding to the tax rate.

Based on the results of the reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit calculated on an accrual basis.

In a consolidated group of taxpayers, the amount of the advance payment for this group (the amount of tax at the end of the tax period) is calculated and paid by the responsible participant in accordance with the rules established by law.

During the reporting period, taxpayers calculate the amount of the monthly advance payment:

1. in the 1st quarter of the year = advance payment due in the last quarter of the previous year.

2. in the 2nd quarter of the year = 1/3 * advance payment for the first quarter

3. in the 3rd quarter of the year = 1/3 * (advance payment according to the results of the half year - advance payment according to the results of the first quarter).

4. in the 4th quarter of the year = 1/3 * (advance payment following the results of nine months - advance payment following the results of half a year)

Taxpayers have the right to switch to the calculation of monthly advance payments based on the actual profit received, by notifying the tax authority no later than December 31 of the year preceding the year of transition.

In this case, advance payments are calculated on the basis of the tax rate and the actual profit received, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month.

Only quarterly advance payments based on the results of the reporting period are paid by:

1. organizations whose sales revenues did not exceed an average of 10 million rubles for each quarter over the previous 4 quarters,

2. budgetary institutions, autonomous institutions,

3. foreign organizations operating in the Russian Federation through a permanent representative office,

4. non-profit organizations that do not have income from sales,

5. participants in simple partnerships, investment partnerships,

6. investors of production sharing agreements,

7. beneficiaries under trust management agreements.

Advance payments based on the results of the reporting period are paid no later than 28 days from the end of the reporting period.

Monthly advance payments are paid no later than the 28th day of each month.

Taxpayers who calculate monthly advance payments based on actual profits, pay them no later than the 28th day of the month following the month following which the tax is charged.

The amounts of paid monthly advance payments are counted when making advance payments at the end of the reporting period. Advance payments based on the results of the reporting period are offset against the payment of tax based on the results of the tax period.

2. Settlement part for the organization of settlements with the budget and extra-budgetary funds on the example of Avangard LLC

2.1 Calculation of personal income tax

All organizations and individual entrepreneurs that make payments and rewards to individuals must calculate and withhold personal income tax from them, as well as transfer it to the budget in a timely manner. Thus, individual entrepreneurs and organizations act as a tax agent for their employees.

For a correct calculation, it is necessary not only to know the personal income tax rates in 2014 and the current tax deductions, but also to correctly calculate the personal income tax.

In accordance with paragraph 1 of Article 224 of the Tax Code of the Russian Federation, the basic personal income tax rate in Russia is 13%. Different rates are set for certain types of income.

Table 2.1 presents the results of calculations for personal income tax paid by a tax agent for Sidorov S.P.

Table 2.1 Personal income tax paid by a tax agent

Indicators		Notes
1. Earned income: · wage; the premium total labor income		Art. 208 Tax Code of the Russian Federation
2. Total income		initial data
3. Number of children	1 child	initial data
4. Number of months during which the deduction is made per employee		initial data
5. Number of months during which the deduction for children is made	5 months	initial data
6. Tax deductions per month: Standard: · on Sidorov S.P.; on children; total deductions		Article 218 of the Tax Code of the Russian Federation Clause 4, Article 218 of the Tax Code of the Russian Federation
7. Amount of tax deductions		Clause 4, Article 218 of the Tax Code of the Russian Federation
8. Taxable earned income		Art. 228 Tax Code of the Russian Federation
9. The amount of tax on labor income

Consider the algorithm for such a calculation.

1. The amount of all income received by the employee from the beginning of the year to the month of calculation, inclusive, is determined.

(50,000 + 3,000) * 12 \u003d 636,000 rubles.

2. Income not subject to taxation is determined (Article 217TC).

3. The amount of standard tax deductions per child is determined on an accrual basis from the beginning of the year to the month of calculation.

The deduction for the provision of a child is provided for each child under the age of 18, as well as for each full-time student, graduate student, intern, student, cadet under the age of 24 (paragraph 5, paragraph 4, paragraph 1, article 218 of the Tax Code of the Russian Federation ). The tax deduction is valid until the month in which the taxpayer's income, calculated on an accrual basis from the beginning of the tax period by the tax agent providing this standard tax deduction, exceeded 280,000 rubles.

1,400 * 5 = 7,000 rubles

4. The tax base is calculated: from the amount under clause 1 the amounts of clauses 2-clause 4 are deducted

636,000 - 7,000 \u003d 629,000 rubles.

5. Personal income tax is calculated on an accrual basis from the beginning of the year to the billing month, for this the tax base of clause 5 is multiplied by 13%.

629,000 * 13% = 81,770 rubles.

According to these calculations and payments, the tax agent is obliged to submit a tax return to the tax authority in form 3 - personal income tax no later than April 30 of the year following the expired tax period (clause 1, article 229 of the Tax Code of the Russian Federation). The completed declaration is presented in Appendix 7.

In accordance with Article 220 of the Tax Code of the Russian Federation, the taxpayer Sidorov has the right to receive a property deduction. The calculation for granting a property deduction is presented in Table 2.2.

Table 2.2 Personal income tax paid by Sidorov S.P.

Having sold an apartment that was owned by Sidorov S.P. for less than 3 years, he has the right to receive a property tax deduction from this income. A deduction is a certain amount established by law, which reduces the income from the sale when calculating the tax. In relation to real estate, it amounts to 1,000,000 rubles. in year. This is established by subparagraph 1 of paragraph 1 and subparagraph 1 of paragraph 2 of Article 220 of the Tax Code of the Russian Federation.

(1,200,000 - 1,000,000) * 13% = 26,000 rubles.

Based on this calculation, Sidorov S.P. must also submit to the tax authority a tax return in form 3 - personal income tax no later than April 30 of the year following the expired tax period. The completed form is presented in Appendix 8.

2.2 Calculation of insurance premiums to off-budget funds

Mandatory insurance contributions are charged to three off-budget funds: Pension (PFR), Medical (FFOMS) and Social Insurance Fund (FSS). The essence of compulsory insurance is as follows.

Contributions to the Pension Fund of the Russian Federation, FFOMS and FSS (the first three installments) are regulated by the Federal Law of July 24, 2009 No. 212 "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter - Law No. 212-FZ). The accrual and payment of contributions "for injuries" is regulated by Federal Law No. 125-FZ of July 24, 1998 (hereinafter - Law No. 125-FZ).

The payer makes regular payments, and the fund, upon the occurrence of an insured event, makes payments established by law. For example, when a person reaches retirement age, the PFR accrues a pension to him, in case of illness, the FSS pays sick leave benefits and other payments.

Contributions to off-budget state social funds are charged at insurance rates, the amounts of which are established by federal law No. 212-FZ. In 2014 they are:

1. To the Social Insurance Fund for wages accrued for all reasons (compulsory insurance in case of temporary disability and in connection with motherhood) - 2.9%;

2. To the Federal Compulsory Medical Insurance Fund -5.1%;

3. To the Pension Fund - 22% (since 2016 - 26%).

Consider the example of the calculation and payment of insurance premiums to non-budgetary funds.

In our example, we see that the employer (tax agent) makes contributions accrued on payments made to employees under employment contracts. Such payments include, first of all, wages, bonuses based on the results of work for the month, quarter or year (in accordance with paragraph 1 of article 7 of Law No. 212 - FZ).

The initial data were given to us for the 1st quarter of the reporting year, therefore, further calculations and execution of the necessary documents for the transfer of all insurance premiums to extra-budgetary funds will be carried out in 3 months. tax federal off-budget profit

During the billing period (calendar year), companies must pay contributions in the form of monthly mandatory payments.

The amount of monthly payments is calculated based on the income received by each employee of the organization. The formula for calculating the amount of monthly payments is shown in Figure 1.

Figure 1. Calculation of the amount of monthly payments

The calculation of insurance premiums to off-budget funds is presented in Table 2.2.

Table 2.2 Calculation of insurance premiums to off-budget funds

Indicators		Notes
1. Formation of the tax base: 1) Income: · wage total income		Clause 1, Article 7 of Law No. 212 - FZ
2) Number of employees in total		initial data
3) Number without employees under civil law contracts		initial data
4) Average income per employee for FSS	3,200,000 / 25/3 = 42,667 rubles / month
	42,667 * 12 = 512,004 rubles 512,004 * 2.9% = 14,848.12 rubles.	The limit base is 624,000 rubles.
5) Income not included in the tax base for calculating deductions to the FSS (payments under civil law contracts)
6) Tax base for calculating contributions to the FSS		Art. 8 FZ No. 212-FZ
2. Total deductions to off-budget funds: including: in FFOMS		Clause 2, Article 12 of Law No. 212 - FZ
3. Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases		Federal Law No. 125-FZ

Calculate the taxable base for insurance premiums:

3,000,000 + 200,000 = 3,200,000 rubles;

Calculate the amount to be transferred to off-budget funds:

PFR \u003d 3,200,000 * 22% \u003d 704,000 rubles;

FSS \u003d 3,200,000 * 2.9% \u003d 92,800 rubles;

FFOMS = 3,200,000 * 5.1% = 163,200 rubles.

The total amount of payments transferred to off-budget funds will be:

704,000 + 92,800 + 163,200 = 960,000 rubles.

Calculate insurance premiums for compulsory social insurance against industrial accidents and occupational diseases:

3,200,000 * 0.2% = 6,400 rubles.

Payers of insurance premiums quarterly submit the following reports to the body controlling the payment of insurance premiums at their place of registration: RSV -1 no later than the 15th day of the second calendar month following the reporting period, a calculation of the accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund. Also, no later than the 15th day of the calendar month following the reporting period, the calculation of accrued and paid insurance premiums for compulsory social insurance in form 4 - FSS. Completed reports on the payment of insurance premiums to off-budget funds are presented in the Appendix

2.3 Calculation of value added tax

The procedure for determining the amount of VAT payable to the budget

According to paragraph 1 of Art. 173 of the Tax Code of the Russian Federation, the amount of VAT payable to the budget is calculated at the end of each tax period as the total amount of tax reduced by the amount of tax deductions, calculated in the prescribed manner based on the tax base.

The procedure for calculating tax (Article 166 of the Tax Code of the Russian Federation). When determining the tax base, the amount of tax is calculated as the percentage share of the tax base corresponding to the tax rate, and in case of separate accounting, as the amount of tax received as a result of adding the amounts of taxes calculated separately as the percentage shares of the corresponding tax bases corresponding to tax rates.

The taxpayer has the right to reduce the total amount of tax by the established tax deductions (Article 171 of the Tax Code of the Russian Federation). The tax amounts presented to the taxpayer upon the acquisition of goods (works, services), as well as property rights in the territory of the Russian Federation or paid by the taxpayer upon importation of goods into the territory of the Russian Federation and other territories under its jurisdiction, in the customs procedures for release for internal consumption are subject to deductions. , temporary importation and processing outside the customs territory or when importing goods transported across the border of the Russian Federation without customs clearance.

The procedure and terms for paying tax to the budget (Article 174 of the Tax Code of the Russian Federation). The VAT tax period is set as a quarter. Payment of tax on transactions recognized as an object of taxation in the territory of the Russian Federation is made at the end of each tax period based on the actual sale (transfer) of goods (performance, including for own needs, works, provision, including for own needs, services) for the expired tax period in equal installments no later than the 20th day of each of the three months following the expired tax period. The form of the tax declaration for VAT was approved by order of the Ministry of Finance of the Russian Federation dated October 15, 2009 No. 104n.

The calculation of value added tax is presented in table 2.3.

Table 2.3 Calculation of Value Added Tax

Indicators		Notes
Revenue from the sale of own products		Art. 153 Tax Code of the Russian Federation
VAT on own products	RUB 2,593,220	Art. 166 Tax Code of the Russian Federation
Amount of partial payment received from buyers	RUB 4,300,000	Initial data Art. 171 Tax Code of the Russian Federation
VAT charged on the amount of partial payment		Art. 166 Tax Code of the Russian Federation
Rental income from property		Initial data
VAT on property rental		Art. 166 Tax Code of the Russian Federation
Penalties		Initial data
VAT on the amount of penalties	not taxed
Goods shipped against partial payment	2,000,000 rubles	Initial data
Tax deductions: VAT on shipments on account of partial payment; VAT paid by suppliers Total deductions	RUB 305,085 500 rub.	Art. 166 Tax Code of the Russian Federation Art. 171 Tax Code of the Russian Federation
VAT payable to the budget	RUB 2,945,856	Art. 173 Tax Code of the Russian Federation

Calculate the value added tax paid to the budget:

3. Calculate the amount of VAT from the partial payment received from buyers:

4,300,000 * = 655,932 rubles;

4. VAT from property rental:

15,000 * = 2,288 rubles;

5. The amounts of penalties, as liability for delay in fulfilling obligations under the contract, are not related to payment in the sense of the provisions of Art. 162 of the Tax Code of the Russian Federation, respectively, are not subject to VAT.

6. Calculate the total amount of VAT deductions:

VAT on shipments on account of partial payment:

2,000,000 * = 305,085 rubles

305,085 + 500 = 305,585 rubles

7. Find the total amount of VAT paid to the budget:

2,593,220 + 655,932 + 2,288 - 305,585 = 2,945,855 rubles.

The VAT tax return shall be submitted by the taxpayer (tax agent) to the tax authorities at the place of his registration as a VAT taxpayer no later than the 20th day of the month following the expired tax period. The completed VAT payment form is presented in Appendix 9.

2.4 Income tax calculation

Corporate income tax is defined as the percentage of the tax base corresponding to the tax rate, determined in accordance with Art. 274 of the Tax Code of the Russian Federation.

The tax rate is 20 percent, including the amount of tax calculated at the tax rate in the amount of:

2 percent, credited to the federal budget,

18 percent is credited to the budgets of the constituent entities of the Russian Federation.

Profit is income received, reduced by the amount of expenses incurred (with the exception of expenses specified in Article 270 of the Tax Code of the Russian Federation).

The tax period for income tax is a calendar year (clause 1, article 285 of the Tax Code of the Russian Federation). The reporting period depends on the choice of taxpayers (clause 2, article 285 of the Tax Code of the Russian Federation).

Taxable income is calculated on the basis of income and expenses of the reporting or tax period. But it can be calculated in two ways: the accrual method and the cash method.

The algorithm for calculating corporate income tax:

1. Calculate VAT on our own products:

17,000,000 * = 2,593,220 rubles;

2. Find the proceeds from the sale of our own products, excluding VAT:

17,000,000 - 2,593,220.34 = 14,406,780 rubles;

3. Calculate the total amount of expenses associated with the production and sale of products for tax purposes:

Tax accounting of settlements with the budget for regional duties of Volga-1 LLC. Tax rates and base for fees on the property of organizations. Synthetic and analytical accounting of settlements with the budget. Terms of payment of advance payments on transport tax.

thesis, added 07/27/2011

Accounting on account 68 "Calculations on taxes and fees". Accounting for income tax and personal income tax. Payment to the budget of calculations of value added tax and unified social tax. Accounting for land and transport tax.

term paper, added 05/07/2011

Theoretical foundations of settlements of organizations with the budget and extra-budgetary funds. Evaluation of production and financial activities. Results of financial and economic activities of JSC "Kopir". Business plan for organizing the production of canned baby food.

thesis, added 03/13/2009

Analysis of taxes paid by the enterprise, and calculations with the budget for taxes and fees. The essence of taxes, their types and functions. Methodology for determining the profit of the enterprise. The main directions of improving the taxation system in the Republic of Belarus.

term paper, added 03.10.2009

Theoretical foundations of taxation of individuals. The role of personal income tax. Structure and characteristics of the main elements of the personal income tax. Organization of settlements with the budget for personal income tax in Vozrozhdenie LLC and ways to optimize it.

thesis, added 01/06/2017

The concept, essence and objects of value added tax, on income of individuals, on profit and property of organizations. The procedure for calculating insurance premiums to off-budget funds. Calculation of the amount of tax payable to the budget for the reporting period.

test, added 11/11/2015

The essence and structure of indirect taxes and fees paid by business entities of the Republic of Belarus. Problems of calculation and control of value added tax. Control of VAT accounting operations for purchased goods, works, services.

term paper, added 03/12/2009

Theoretical aspects and history of value added tax (VAT), legal regulation of this type of tax. Investigation of the taxation of value added in JSC "Firma Novitel". Development of proposals for VAT optimization.

Value Added Tax (VAT)- indirect tax, a form of withdrawal to the state budget of a part of the added value, which is created at all stages of the process of production of goods, works and services and is paid to the budget as it is sold.

Under the VAT system, all goods and services carry only the tax that is levied on the final sale of the goods to the consumer. The interest rate may vary depending on the type of product. In payment documents, VAT is allocated as a separate line.

VAT was first introduced on April 10, 1954 in France. His invention belongs to the French economist Maurice Lauret (in 1954, director of the Directorate of Taxes, Duties and VAT of the Ministry of Economy, Finance and Industry of France). Currently, 137 countries levy VAT. Of the developed countries, there is no VAT in such countries as the USA, Japan, where instead of it there is a sales tax at a rate of 3% to 15%.

VAT has been in force in Russia since 1992. The procedure for calculating tax and paying it was originally determined by the law "On value added tax", since 2001 it has been regulated by chapter 21 of the Tax Code of the Russian Federation.

Certain categories of taxpayers and certain types of transactions are not subject to taxation. In particular, organizations and individual entrepreneurs are entitled to exemption from VAT payer obligations if the amount of revenue for the three months preceding the exemption did not exceed a certain amount (for 2010 - 2 million rubles).

A reduced rate of 10% currently applies to certain food and baby products; for exported goods - the rate is 0%. In order for an exporter to be entitled to a zero VAT rate for export, he must each time submit to the tax authority an application for a VAT refund and a set of supporting documents. A number of goods, works and services have also been established, the sale of which is not subject to taxation (in particular, licensed educational services). Taxpayers who switched to the simplified taxation system are not tax payers.

The amount of tax payable to the budget in Russian legislation is defined as the difference between the amount of tax calculated at the established rate from the tax base, determined in accordance with the provisions of the law, and the amount of tax deductions (that is, the amount of tax paid on the purchase of goods, works, services used in the activities of a company subject to VAT).

The following are also subject to value added tax:

• gratuitous transfer of goods (performance of works, provision of services);
• transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax;
• · performance of construction and installation works for own consumption;
• · Import of goods into the customs territory of the Russian Federation (import).

excise tax- an indirect federal tax, established mainly on consumer goods (tobacco, wine, etc.) within the country, in contrast to customs payments that have the same function, but on goods delivered from abroad. It is included in the price of goods or the tariff for services and is thereby actually paid by the consumer. When selling excisable goods at retail, the amount of excise tax is not allocated. The size of the excise tax on many goods reaches half, and sometimes 2/3 of their price.

Excises are determined by Chapter 22 (Articles 179-206) of the Tax Code of the Russian Federation.

Article 181 defines an exhaustive list of excisable goods. There are 10 types of excisable goods, which can be grouped as:

• alcoholic products
• · tobacco products
• cars
• fuels and lubricants

The tax base and tax rate are determined separately for each type of excisable goods, the tax rate is indexed annually.

The importation into the customs territory of the Russian Federation of excisable goods, which have been refused in favor of the state and which are subject to conversion into state and (or) municipal property, is not subject to taxation.

The procedure for calculating excise tax (according to Art. 194 - 198 of the Tax Code of the Russian Federation):

• · The amount of excise tax on excisable goods, for which fixed tax rates are established, is calculated as the product of the relevant tax rate and the tax base.
• · The amount of excise tax on excisable goods, for which ad valorem (as a percentage) tax rates are established, is calculated as a percentage of the tax base corresponding to the tax rate.
• The amount of excise tax on excisable goods for which combined tax rates are established is calculated as the amount obtained by adding the amounts of excise calculated as the product of a fixed tax rate and the volume of excisable goods sold in physical terms and as corresponding to the ad valorem (as a percentage) tax rate percentage of the maximum retail price of such goods.
• · The amount of excise tax is calculated based on the results of each tax period in relation to all transactions for the sale of excisable goods, the date of sale (transfer) of which refers to the corresponding tax period.

Terms and procedure for paying excise tax (Article 204-205 of the Tax Code of the Russian Federation):

Payment of excise duty upon sale (transfer) by taxpayers of excisable goods produced by them is made on the basis of the actual sale (transfer) of goods for the expired tax period no later than the 25th day of the month following the expired tax period.

Personal Income Tax (PIT)- the main type of direct taxes. It is calculated as a percentage of the total income of individuals, minus documented expenses, in accordance with applicable law.

In Russia, income tax is officially called Personal Income Tax (PIT)

The basic tax rate is 13%.

Some types of income are taxed at different rates:

In the amount of 35%:

• the cost of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, more than 4,000 rubles;
• interest income on deposits in banks in terms of exceeding the amount calculated based on the current refinancing rate of the Central Bank of the Russian Federation, increased by 5 points, during the period for which interest is accrued, on ruble deposits (except for term pension deposits made for a period of not less than six months) and 9 percent per annum on deposits in foreign currency;
• the amount of savings on interest when taxpayers receive borrowed (credit) funds in excess of the amount specified in paragraph 2 of Article 212 of the Tax Code of the Russian Federation, with the exception of income in the form of material benefits received from savings on interest for the use of targeted loans (credits) received by taxpayers from credit and other organizations of the Russian Federation and actually spent by them on new construction or acquisition on the territory of the Russian Federation of a residential building, apartment or share (stakes) in them, on the basis of documents confirming the intended use of such funds.

In the amount of 9%:

income from equity participation in the activities of organizations received in the form of dividends.

In the amount of 30%:

· applies to non-residents of the Russian Federation.

In the amount of 6%:

in relation to income from equity participation in the activities of organizations received in the form of dividends;

income tax- direct tax levied on the profits of an organization (enterprise, bank, insurance company, etc.). Profit for the purposes of this tax is generally defined as income from the activities of the company minus the amount of established deductions and discounts.

The deductions include:

• production, commercial, transport costs;
• Interest on debt
• advertising and representation costs;
• expenses for research and development;

Charged on the basis of a tax return at proportional (rarely progressive) rates.

In Russia, the tax has been in effect since 1992. Originally called the "tax on profits of enterprises", from January 1, 2002 it is regulated by Chapter 25 of the Tax Code of the Russian Federation and is officially called the "tax on profits of organizations". taxation accounting excise income

The base rate is 20 %

Profit for Russian taxation is determined in accordance with the Tax Code of the Russian Federation. Accounting profit and income for tax purposes are often not the same due to differences in how profit is determined.

• · for Russian organizations - income received, reduced by the amount of expenses incurred.
• for foreign organizations operating in the Russian Federation through permanent representative offices - income received through these permanent representative offices, reduced by the amount of expenses incurred by these permanent representative offices
• · for other foreign organizations - income received from sources in the Russian Federation.

The procedure for determining income and expenses is determined by the Tax Code and often differs from the procedure for determining income and expenses adopted in Russian accounting. In this regard, Russian enterprises have to keep two accounts - tax and accounting (sometimes a third is added to them - management).

There are two methods for determining taxable income, the accrual method and the cash basis, each with its own advantages and disadvantages. With the accrual method, an organization records income and expenses in the period in which they occur, regardless of the actual cash flow in the account or on hand. Under the cash method, income and expenses are recognized at the date of receipt or disposal of cash. The cash method can only be used by those organizations whose sales revenue on average did not exceed one million rubles for each quarter over the previous four quarters.

At the end of the reporting period, taxpayers submit simplified tax returns. Non-profit organizations that do not have obligations to pay tax submit a tax return in a simplified form after the expiration of the tax period [p. 2 tbsp. 289 of the Code]

Tax returns for income tax are submitted at the end of the reporting period no later than 28 days from the date of the end of the corresponding reporting period (I quarter, I half of the year, 9 months), at the end of the tax period - no later than March 28 of the year following the expired tax period (year ) [P. 3, paragraph 4 of Art. 289 of the Code]

Taxpayers who calculate the amount of monthly advance payments based on actually received profit submit tax returns no later than 28 calendar days from the end of the reporting period (1, 2, 3, 4...11 months).

Introduction

Throughout the history of mankind, the system of taxation has evolved. If at first taxes were levied in the form of various natural taxes and served as an addition to labor duties or as a form of tribute from conquered peoples, then as commodity-money relations developed, taxes acquired a monetary form.

Regardless of the applied taxation system, every enterprise faces monthly and (or) quarterly settlements with the budget.

With the help of taxes, the state influences the economic system of the country, receiving the appropriate amount of tax payments and providing those economic effects that are due to the influence of taxes: an increase in production volumes, an increase in investment, an increase in the rate of profit. Some of the effects are immediately visible, for example, an increase in excise duties on alcoholic beverages will lead to an increase in price and, if substitutes are available, to some decrease in demand. Other effects manifest themselves only in the long term. At the same time, in addition to the economic effect from the impact of the tax system on business entities, the state also receives other results, the direct measurable effect of which is absent, but the solution of socio-political problems takes place.

The tax system is the most important element of market relations and the success of economic reforms in the country largely depends on it.

Naturally, an ideal tax system can only be created on a serious theoretical basis, taking into account the specifics of economic relations in society, the created scientific and industrial potential.

The tax system should organically influence the strengthening of market principles in the economy, promote the development of entrepreneurship and at the same time prevent the fall in the standard of living of the low-paid strata of the population.

The relevance of the chosen topic lies in the fact that at present the application of taxes is one of the economic methods of management and ensuring a close connection of national interests with the commercial interests of entrepreneurs, enterprises, regardless of their departmental subordination, types of ownership with state budgets, with banks, as well as with higher organizations. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed.

Thus, a tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds, in order to financially support the activities of the state and (or) municipalities.

The object of study of this course work is JSC "Skopinsky auto-aggregate plant".

The purpose of this course work is to consider the accounting of calculations with the budget for federal taxes in the enterprise.

To achieve this goal, the definitions of the following tasks:

· Consider the theoretical foundations of accounting for the calculation of the budget.

· Expand the concept and significance of taxes.

· Consider the main taxes paid by the enterprise.

Consider the accounting of settlements with the budget on the example of JSC "SAAZ"

· Make an analysis of tax payments.

1. Theoretical foundations of budget accounting

1 Essence and meaning of taxes

The tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management of funds in order to financially support the activities of the state and municipalities.

The tax system is a set of different types of taxes, fees, duties and other payments, in the construction and methods of which certain principles of public administration are implemented. Taxation is a method of distributing income between business entities, the state and the population of the country.

Diagram 1 details the structure of the tax system.

Scheme 1. The structure of the tax system of the Russian Federation.

The tax authorities are the Federal Service of the Russian Federation for Taxes and Duties and its subdivisions.

The main task of the tax authorities is to control the correct calculation, completeness and timeliness of tax payment.

Tax items include:

Subjects of tax - a person who is legally obliged to pay tax;

tax bearer - the person who actually pays the tax;

· object of the tax - the income or property from which the tax is charged (wages, real estate, etc.);

· tax rate - the amount of tax established per unit of taxation. It is determined either in a fixed amount or as a percentage.

The essence of the tax is the withdrawal by the state in its favor of a certain part of the gross domestic product in the form of a mandatory contribution.

Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria.

All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types:

federal:

regional;

local.

Federal taxes are established, abolished and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation.

Regional taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant constituent entities of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or cancel regional taxes on its territory and change some elements of taxation in accordance with the current federal legislation.

Local taxes are regulated by the legislative acts of the federal authorities and the laws of the constituent entities of the Russian Federation. In accordance with the Tax Code of the Russian Federation, local self-government bodies are granted the right to introduce or cancel local taxes and fees on the territory of the municipality.

In this course work, we will take a closer look at federal taxes.

The economic essence of taxes is characterized by monetary relations that develop between the state and legal entities and individuals who have a specific purpose - the mobilization of funds at the disposal of the state. Taxes are a set of financial relations associated with the formation of state funds to perform the relevant functions. That is why taxes arose together with commodity production and with the advent of the state.

Also, the economic essence of taxes is the withdrawal by the state in favor of society of a certain part of the gross domestic product (GDP) in the form of a mandatory contribution. The universal source of initial tax deductions, fees, duties and other payments (national income), regardless of the object of taxation, is GDP, which forms the primary cash income of participants in social production and the state: wages of workers, profits of enterprises and centralized income of the state.

Taxes are objectively necessary as the main source of filling the budgets of all levels. The funds received from the collection of taxes participate in the financing of state programs provided for by the laws on the budget for the corresponding year.

With the help of taxes, the distribution and redistribution of GDP is carried out, including for social protection and provision of the population.

Tax evasion as economic crimes cause significant damage to the economy of the state as a whole or its individual sectors, as well as business activities. Among the most significant negative consequences of tax evasion are the following:

· shortfall of the treasury of tax collections reduces the revenue side of the state budget and increases its deficit;

· there is a distortion of price ratios, non-payment of tax obligations by individual enterprises in full puts business entities in an unequal position and distorts the true picture of market competition;

· the principle of social justice is violated, the tax burden, in fact, is shifted from non-paying firms to law-abiding firms due to increased pressure on them from the tax authorities.

In addition, they affect capital at all stages of its circulation. If, when performing their fiscal function, taxes have an impact only when capital changes from its commodity form to the monetary form and vice versa, then the system of tax regulation affects both the production stage and the consumption stage. This allows the state to control the mass demand and supply of not only goods, but also capital, since income is the basis of the demand of the population and the end result of the functioning of capital in the production phase.

The impact of taxes on the economy is not direct, but indirect. As instruments of GDP redistribution, they have an impact with some delay from current trends, proportions and rates of economic growth. The principle of tax feedback can be effective only if appropriate measures of tax regulation are taken in a timely manner.

1.2 Characteristics of federal taxes

The composition of taxes paid by an organization is determined by the Law of the Russian Federation "On the Fundamentals of the Tax System in the Russian Federation". In accordance with this Law, federal, republican and local taxes are levied on the organization.

Income of individuals received from the lease or other use of property is subject to personal income tax (PIT) in accordance with paragraphs. 4 p. 1 art. 208, Art. 209 of the Tax Code of the Russian Federation.

From the majority of their income, individuals pay personal income tax not on their own, but through intermediaries (tax agents). Tax agents are certainly sources of income that, by virtue of the duties assigned to them, withhold a part of the income equal to the tax for transfer to the state.

Tax agents are recognized (clause 1 of article 226 of the Tax Code):

· Russian organizations;

· individual entrepreneurs;

notaries in private practice;

lawyers who have established their offices;

Separate subdivisions of foreign organizations in the Russian Federation.

Federal taxes include: value added tax; excise taxes on certain groups and types of goods; tax on transactions with securities; customs duty; deductions for the reproduction of the mineral resource base; payments for the use of natural resources; tax on profit (income) of the organization; personal income tax; taxes transferred to road funds; stamp duty; government duty; fee for the use of the name "Russia"; gambling tax.

The main federal taxes are:

excises;

the personal income tax;

corporate income tax;

tax on the extraction of minerals;

water tax;

fees for the use of objects of the animal world and for the use of objects of aquatic biological resources;

Corporate income tax is a federal, direct tax levied in the Russian Federation in accordance with Chapter 25 of the Russian Tax Code. It plays an important role in the formation of the revenue side of the budget. After VAT, corporate income tax ranks second. Even more significant is its role in the formation of the revenue base of the consolidated budgets of the constituent entities of the Russian Federation, where it ranks first in their revenue sources.

Since the tax in question is a direct tax, i.e. directly affects the economic potential of the taxpayer, then the actions and aspirations of the state to actively influence the development of the economy become clear precisely through the mechanism of its application.

Due to the direct connection of this tax with the amount of real income received by the taxpayer through the mechanism of granting or canceling benefits and regulating the tax rate, the state restricts or stimulates this or that activity, investment activity in various sectors of the economy and regions. A significant role in the regulation of the economy is played by the depreciation policy established by the state, which is directly related to the taxation of profits of organizations.

Profit for the purposes of this tax is generally defined as the income from the activities of the company minus the amount of the established deductions and discounts.

The tax is levied on the basis of a tax return at proportional (rarely progressive) rates.

Income tax payers are recognized as all enterprises, organizations that are legal entities under Russian law and have profit from doing business in Russia.

Russian tax legislation also includes foreign organizations that carry out entrepreneurial activities in Russia through permanent representative offices (for example, a bureau, office, agency) and receive income in Russia as tax payers.

Payers transferred to special taxation regimes (payers of a single tax on imputed income, enterprises applying a simplified taxation system, payers of a single agricultural tax) are not payers of income tax.

The water tax is established by Ch. 25.2 of the Tax Code of the Russian Federation and entered into force on January 1, 2005 instead of the previously valid fee for the use of water bodies. Water tax payers are organizations and individuals engaged in special and (or) special water use in accordance with Russian legislation.

The use of water bodies without the use of structures, technical means and devices (general water use) can be carried out by citizens and legal entities without obtaining a license for water use. The use of water bodies with the use of structures, technical means and devices (if a license is available) is recognized as special water use.

Organizations and individuals engaged in water use on the basis of agreements or decisions on the provision of water bodies for use, concluded and adopted after the entry into force of the Water Code of Russia, are not recognized as payers of water tax. A fee is charged for the use of a water body on the basis of an agreement (Article 20 of the RF VC). The decision to grant a water body for use can be made by the Government of the Russian Federation, executive bodies of state power or local governments (Article 21 of the RF CC), which also have the authority to establish fees for the use of water bodies. Therefore, in Art. 333.8 of the Tax Code of the Russian Federation specifies that organizations and individuals that use water bodies on the basis of agreements (decisions) concluded (adopted) after January 1, 2007 do not pay water tax.

The objects of water taxation are the following types of water use:

water intake from water bodies;

· use of the water area of ​​water bodies, with the exception of timber rafting in rafts and purses;

use of water bodies without water intake for hydropower purposes;

· the use of water bodies for the purpose of floating wood in rafts and purses.

Value added tax payers are legal entities, individual entrepreneurs, as well as persons recognized as value added tax payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Under Article 145 of the Tax Code of the Russian Federation, enterprises have the right to exemption, provided that for the three previous consecutive calendar months the amount of proceeds from the sale of goods (works, services) of these enterprises, excluding VAT and sales tax, did not exceed two million rubles in aggregate. At the same time, the amount of proceeds from the sale of goods (works, services) is determined on the basis of all turnovers for the sale of goods (works, services), both taxable and not subject to VAT.

It should be noted that enterprises selling excisable goods and excisable mineral raw materials are not subject to exemption.

According to Article 146 of the Tax Code of the Russian Federation, the following operations are subject to VAT:

sale of goods (works, services) on the territory of the Russian Federation, including the sale of collateral, the transfer of goods under a compensation agreement, as well as the transfer of property rights;

transfer of ownership of goods free of charge;

transfer on the territory of the Russian Federation of goods (works, services) for own needs, the costs of which are not deductible (including through depreciation) when calculating corporate income tax;

· performance of construction and installation works for own consumption;

import of goods into the customs territory of the Russian Federation.

3 Techniques and methods for analyzing tax payments

When analyzing taxes, it is possible to use various methods and approaches of economic analysis based on structuring, identifying the main link, establishing cause-and-effect relationships and interdependencies, generalizing (synthesis) of the established results.

The methodology for conducting economic analysis includes a set of specific methods, techniques, methods for performing a technical and economic analysis. The main methods used in the analysis of corporate taxes include the following:

informal, which include a logical, subjective study;

· factual, including the study of all published, recorded facts characterizing the financial and economic condition of the enterprise;

· monitoring, which is a constant, systematic and detailed current observation.

The monitoring organization algorithm includes:

expert initial structuring;

determination of the purpose of monitoring;

selection of constant indicators (indicators);

· collection of information;

Preliminary formalization of collected materials;

hierarchical ordering, filtering and processing of information;

Identification of patterns and sustainable trends.

Logical modeling is used for a qualitative description of the financial and economic development of an enterprise, while on the basis of economic and mathematical models, various initial and boundary conditions are set and the corresponding options are played in order to obtain the desired result.

Technical analysis aims to perform a detailed comprehensive analysis of the dynamics of individual parameters, indicators of the financial and economic activities of the enterprise. It is based on the construction of charts and graphs, the study of indicators and factors that determine them.

Factor analysis is based on a multidimensional static study of a number of factors that have both a negative and a positive impact on the results of the financial and economic activities of the enterprise. The purpose of this method is to identify the most important factors that determine the main results of the production and economic activities of the enterprise.

When conducting an economic analysis, it is necessary to observe certain principles: the reliability of the reflection of the real state: scientific validity; reflection of a specific goal; consistency; complexity; variance; coordination of individual elements; reflection of sectoral and territorial specifics.

The main methods of economic analysis, most often used in practice, are:

· horizontal analysis, which allows to identify the dynamics of quantitative phenomena and their change over time;

· vertical analysis, which allows to identify changes in the structure of the object or phenomenon under study.

Of great importance in modern economic conditions is the analysis of taxes related to profits.

In the process of analysis, it is necessary to study the factors of changes in the amount of taxable profit, the amount of dividends and interest paid, taxes on profits. For the analysis, legislative acts on taxes and fees, data from the financial statements of the enterprise are used.

Summarizing the above material for the entire theoretical part, conclusions can be drawn.

The tax system of the Russian Federation is a three-level one, both in terms of types of taxes and in terms of the level of government (federal, regional, local), each of which has its own elements:

types of taxes (federal, regional, local);

Legislative framework (federal, regional, local);

Subjects of taxes - taxpayers (federal, regional, local);

authorities (federal, regional, local - municipal).

The distribution and consolidation of taxes and fees between territorial entities are carried out by agreement of state authorities and local authorities and are approved by laws and legislative acts: the Tax Code of the Russian Federation, the Budget Code of the Russian Federation, the Customs Code of the Russian Federation, resolutions of the Government of the Russian Federation, laws of the constituent entities of the Russian Federation, resolutions of local representative authorities.

As indicators and criteria for the analysis of taxation and the tax system, you can use the principles of organization and construction of the taxation system and the requirements for taxation.

General methods for calculating the amounts of taxes allow, based on the initial data, to reasonably calculate the amounts of payment of any types of taxes and fees, quickly analyze the results of calculations in the interests of developing proposals on taxation issues.

2. Accounting for settlements with the budget of OAO "SAAZ"

1 Organizational and economic characteristics of OAO "SAAZ"

Open Joint Stock Company "Skopinsk Automobile Aggregate Plant" was organized on the basis of the enterprise of the same name, which arose at the turn of the 50-60s of the last century during the period of large-scale development of Soviet industry and, in particular, the automotive industry. Between 1962 and 1966 here hydraulic lever shock absorbers were produced for trucks ZIL-151, ZIL-164 and buses LAZ-695, LIAZ-158, as well as brake valves. Having mastered the production of telescopic shock absorbers for GAZ-24 cars in 1968, the plant began to prepare for cooperation with AvtoVAZ and in 1970 produced the first batch of shock absorbers for VAZ-2101 cars. After the Skopinsky plant became part of the AvtoVAZ Production Association, in 1973 the production of these auto units began to be widely developed. Skopinsky Auto-Aggregate Plant was corporatized as part of AvtoVAZ Joint-Stock Company on June 3, 1993.

For 40 years, thanks to joint cooperation, SAAZ has done a lot of work on the preparation and organization of mass production of telescopic struts, shock absorbers, as well as pneumohydraulic stops for almost all domestic passenger cars: LADA PRIORA, LADA KALINA, Chevrolet Niva, VAZ-2108 , VAZ-2110, VAZ 2123, VAZ 2101-07, GAZ-3102, GAZelle, UAZ, IZH and Moskvich. The production of telescopic struts for the new car LADA GRANTA has been mastered. The plant uses a wide variety of technological processes, such as stamping, grinding, turning, heat treatment, welding, milling, electroplating, assembly, painting, packaging, etc.

JSC "SAAZ" has a high degree of autonomy and its own engineering facilities: a boiler house, stations (compressor, neutralization, iron removal, nitrogen, pumping stations), a loading and unloading site with a gantry crane, treatment facilities, an oil storage facility with a pumping station, a water pumping station, art wells with pumping stations. stations, treatment facilities, etc.

The structure of the enterprise includes: design service, laboratory research department, quality service, project planning and coordination department, metrological service, logistics department, chief mechanic department, design and technology department, etc.

In order to reduce the cost of preproduction, OAO "SAAZ" organized and develops its own machine tool industry.

The production process is managed according to a linear scheme (director - foreman - foreman), and functional units provide methodological assistance, prepare information, and solve various management tasks for the respective line managers.

The main production structural unit at the plant is the shop, headed by the head of the shop, reporting directly to the director.

The shop management apparatus has all the necessary services for the operational management of production and solving issues of organizing labor and wages, technological preparation of production, accounting for products and monitoring their quality.

Direct management of production is carried out through senior foremen, shift supervisors, sections, foremen and foremen.

In accordance with the charter of OJSC "SAAZ", the main activities of the enterprise are:

repair of technological equipment, tools and equipment;

information and consulting services;

· Implementation of operations for the export and import of industrial and technical goods and consumer goods and services;

· foreign economic activity;

· purchase and processing of non-ferrous, ferrous metals, their alloys and scrap;

export of non-ferrous and ferrous metals, etc. [Annex 1]

Today OJSC "SAAZ" is the largest Russian manufacturer of original struts, shock absorbers and gas stops in Russia. At the moment, the annual production of struts, shock absorbers and stops is more than 8 million pieces, while bringing the level of defective products in deliveries to 50 PPM. According to statistics, more than 70% of shock absorbers used on domestic passenger cars in Russia and the CIS countries today are produced by JSC "SAAZ".

The authorized capital of the Company is made up of the nominal value of the shares of the Company acquired by the shareholders.

The authorized capital of the company determines the minimum amount of the company's property, which guarantees the interests of its creditors, and amounts to 417575598 rubles.

The Company placed ordinary registered shares with the same nominal value of 1 ruble each, in the amount of 417575598 pieces for a total amount at nominal value.

The Company announces, in addition to the placed shares, 2791365115 ordinary registered shares with a nominal value of 2791365115 rubles.

The decision to increase the authorized capital of the company by placing additional shares is taken by the general meeting of shareholders of the company.

Additional shares may be placed by the company only within the limits of the number of declared shares established by the company's charter (charter).

Now let's analyze the main financial indicators of JSC "SAAZ" on the basis of the statement of financial results (app.), reflected in table 1.

Table 1. Main financial indicators of OAO "SAAZ", ths. rub.

The actual volume of products sold in 2012 amounted to 3,156,676 tr., which is 147,827 tr. (4.9%) higher than last year.

Return on sales for 2012 was at the level of 4.6%, which corresponds to the level of the previous year. Profitability has not changed, which is a consequence of the corresponding cost growth rates, incl. prices for materials, energy, wage increases, payroll rates growth rate for finished products.

Income growth was 4.9%. The share of variable costs in the prime cost for the past year amounted to 74.7%, incl. materials and components 57.5%, which is 1.1% lower than last year due to changes in the structure of products and prices for materials. The growth of fixed costs amounted to 6,675 thousand rubles, and their share in the cost is reduced from 24.7% to 23.9%. Profit from sales amounted to 147,670 thousand rubles, which is higher than last year by 7,692 thousand rubles. Net profit for the year amounted to 107,337 thousand rubles. Currently, the company has implemented the international quality management system ISO/TU 16949:2009. For a long time, the plant has been pursuing a policy of helping train students and employ them at their enterprise.

2.2 Tax reporting procedure

Failure by a taxpayer (tax agent) to submit documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees to the tax authorities within the established time limit entails a fine in the amount of 50 rubles for each document not submitted.

Failure to provide the tax authority with information about the taxpayer, expressed in the refusal of the organization to provide the documents it has, provided for by the Tax Code of the Russian Federation, with information about the taxpayer at the request of the tax authority, as well as other evasion from providing such documents or providing documents with knowingly false information, if such an act is not contains signs of a violation of the legislation on taxes and fees, provided for in Article 135.1 of the Tax Code of the Russian Federation, entails a fine in the amount of five thousand rubles.

Tax reporting is an integral part of tax control. According to Art. 23 of the Tax Code of the Russian Federation, taxpayers are required to submit to the tax authority at the place of registration in the prescribed manner tax declarations for those taxes that they are required to pay, if such an obligation is provided for by legislation on taxes and fees.

The tax declaration is submitted to the tax authority on paper or in electronic form. Tax return forms should be provided by the tax authorities free of charge. The procedure for submitting a tax return in electronic form is determined by the Ministry of Taxation of the Russian Federation.

The tax return may be submitted by the taxpayer to the tax authority in person or through its representative, sent in the form of a postal item with a description of the attachment, or transmitted via telecommunication channels.

The tax return shall be submitted with the indication of a single taxpayer identification number for all taxes.

The tax declaration is submitted within the terms established by the legislation on taxes and fees, the violation of which entails tax liability in accordance with Art. 119 of the Tax Code of the Russian Federation, collection of a fine in the amount of 5 percent of the amount of tax payable (additional payment) on the basis of this declaration, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles. Failure by a taxpayer to submit a tax return to the tax authority within more than 180 days after the expiration of the deadline established by the legislation on taxes for submitting such a declaration entails the collection of a fine in the amount of 30 percent of the amount of tax payable on the basis of this declaration and 10 percent of the amount of tax payable on the basis of this declarations, for each full or partial month starting from the 181st day.

Forms of tax declarations and the procedure for filling them out are approved by the Ministry of Finance of the Russian Federation (clause 7 as amended by Federal Law No. 58-FZ of June 29, 2004).

These rules do not apply to the declaration of goods transported across the customs border of the Russian Federation.

The procedure for filling out and deadlines for filing tax returns. Filling out title pages of declarations.

Currently, most of the title pages of tax returns are unified. Each of them contains the following fields:

· type of document;

tax (reporting) period;

the name and code of the tax authority;

the name of the organization, or the surname, name, patronymic of an individual entrepreneur;

main state registration number.

Calculation of corporate income tax. The total amount of income from sales is 3200746398 rubles. Non-realized income - 58837208 rubles, expenses that reduce the amount of income from sales - 3042822840 rubles, non-operating expenses - 61552515 rubles, losses - 0 rubles. Total profit - 155208251 rubles.

Now we calculate the amount of income tax payable. The tax base for calculating the tax is 155208251 rubles, the tax rate is 20%. Based on the indicators, the amount of income tax is 31041650 rubles. [Annex 5]

Calculation of the amount of water tax payable. Water use limit - 219 thousand cubic meters. m. The volume of water taken from the water body - 83.282 thousand cubic meters. m. Tax rate: when taking within the established limit - 360; when taking over the established limit - 1800. The amount of tax payable is - 29982 rubles. [appendix 6]

Calculation of value added tax. The amount of tax presented to the taxpayer upon acquisition in the territory of the Russian Federation is 106,772,340 rubles. The amount of tax presented to the taxpayer - the buyer when transferring the amount of payment, partial payment on account of the upcoming deliveries of goods - 2418689 rubles. The amount of tax calculated when performing construction and installation work for own consumption, deductible - 272044 rubles. The amount of tax paid by the taxpayer when importing goods into the customs territory of the Russian Federation, subject to deduction, total - 1,195,250 rubles. The amount of tax calculated by the seller from the amounts of payment, partial payment, deductible from the seller from the date of shipment of the relevant goods - 35717 rubles. The total amount of VAT to be deducted is 110694040 rubles. The total amount of VAT calculated for payment to the budget under this section is 60,763,413 rubles. [appendix 7]

2.3 Organization of accounting of settlements with the budget for taxes and fees of JSC "SAAZ"

Accounting records of the organization's settlements with the budget for taxes and fees are kept on account 68 "Calculations for taxes and fees".

The general taxation rules for all taxes, as well as sanctions for their incorrect application or non-application, are established by the Tax Code of the Russian Federation.

federal taxes and fees;

regional taxes and fees;

local taxes and fees.

Analytical accounting on account 68 "Calculations on taxes and fees" is carried out by types of taxes.

The accrual of taxes and fees due in accordance with the tax declarations (calculations) of the organization for payment to the budget is reflected in the credit of the corresponding sub-accounts of account 68 and can be made at the expense of:

Production costs (sales costs). For example, land tax, transport tax. The following is recorded in the account:

D 20 K 68 - 318 950

· Financial performance of the organization. Water tax.

The following is recorded in the account:

D 91 K 68 - 29 982

Corporate income tax payable to the budget is reflected in the accounting entry:

D 99 K 68 - 4 506 422

· Income paid to individuals and legal entities - personal income tax, VAT and tax on income paid at the expense of funds transferred to foreign legal entities. Such taxes are reflected in the debit of the settlement accounts.

D 70 K 68 - 66 129 521

Let's consider the accounting procedure for certain types of taxes and fees paid by OAO "SAAZ".

Taxation is carried out at the following tax rates: 0%, 10%, 18% (while before 2004 - 20%). In cases where, in accordance with the Tax Code of the Russian Federation, the amount of tax must be determined by the calculation method, the tax rate is determined as a percentage of the tax rate (10% or 18%) to the tax base, taken as 100 and increased by the corresponding tax rate.

Accounting for value added tax is carried out on the active account 19 "Value added tax on acquired valuables" (subaccounts by types of values) and active-passive account 68 "Calculations on taxes and fees" (subaccount "Calculations on value added tax").

Account 19 has the following structure:

Account 68 has the following structure:

The organization pays to the budget during the quarter advance payments of income tax, determined on the basis of the estimated amount of profit for the taxable period and the tax rate. Prior to the beginning of the quarter, organizations submit certificates to the tax authorities on the estimated amounts of income tax. Payment of advance contributions to the budget is made no later than the 15th day of each month in equal installments in the amount of one third of the quarterly tax amount.

The amounts of income tax and additional payments for quarterly calculations are paid to the budget within five days from the date set for the submission of the accounting report for the quarter, and for annual calculations - within ten days from the date set for the submission of the accounting report for the past year.

Let's calculate the income tax for 2012 on the example of the organization JSC "SAAZ".

Profit before tax was 155,208,251 rubles.

In the region where OAO SAAZ is registered, the tax rate to the budget of a subject of the Russian Federation is 18%, and to the federal budget 2%. At the end of the year, the amount of tax payable is:

To the budget of the constituent entity of the Russian Federation - 155,208,251 * 0.18 = 27,937,485 (rubles)

To the federal budget - 155,208,251 * 0.02 = 3,104,165 (rubles)

In total, you need to pay 27,937,485 + 3,104,165 = 31,041,650 (rub.)

The amount of water tax is calculated by the taxpayer independently at the end of each tax period as the product of the tax base and the corresponding tax rate. Then the taxpayer adds up all amounts for each object of taxation to obtain the total amount of water tax, which is paid at the location of the water object no later than the 20th day of the month following the expired tax period. It should be borne in mind that if a water body is located on the territory of several constituent entities of the Russian Federation, the tax is paid for these objects separately at the location of each.

At the location of the water body, a tax declaration is submitted to the tax authority. It follows that the taxpayer-water user must register for tax purposes not only at the place of its registration, but also at the location of the water body. Registration is carried out after the water user receives a license for water use in the licensing authority at the location of the water body. Water tax refers to federal taxes and is fully credited to the federal budget. The administrator is the Federal Tax Service. Water tax, as already noted, is levied only for special and special water use.

Let's calculate the amount of water tax on the example of JSC "SAAZ". For the tax period, a limit has been set for water withdrawal for industrial needs - 219,000 thousand cubic meters. m. The actual water intake in the tax period was equal to 83.282 thousand cubic meters. m, including overlimit - 0 thousand cubic meters. m. The tax rate established within the limits of water use is 360 rubles.

For the volume of water intake in excess of the limit, a rate of 1800 rubles is applied.

Thus, the amount of tax payable is:

282*360+0*1800=29 982 (rubles)

3. Analysis of tax payments

1 Analysis of the structure and dynamics of tax payments

The main type of government revenues are taxes and similar obligatory payments and fees, since they provide the largest part of cash receipts to the budgets of all levels.

In accordance with the Tax Code of the Russian Federation, a tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities .

To analyze the structure and dynamics of the company's tax payments, it is necessary to determine what tax regime the company is in and, based on this and the characteristics of its activities, determine what taxes the company pays. JSC "SAAZ" applies the general taxation system and pays the following taxes: value added tax, water tax, income tax, etc. Let's make the structure and dynamics of tax payments and present in Table. 2

Table 2 - Analysis of the composition and dynamics of tax payments of OAO "SAAZ"

Indicator					Growth rate, %
	Amount, r.		Amount, r.
value added tax
water tax
income tax

Analyzing table 2, we can say that in 2011 and 2012, the largest amount is accounted for by VAT, the lowest - by water tax. If in 2012 the amount of VAT and water tax increases, then the amount of income tax has decreased. The largest growth rate is observed in the water tax, the smaller - in the income tax.

The structure of taxes and payments is analyzed, first of all, by calculating the share of each of the groups of taxes in their total amount.

Analysis of the structure allows you to identify taxes and payments that occupy the largest share in their total amount, analysis of the dynamics allows you to see trends in the amount of taxes accrued over time. Based on the results of this analysis, an analysis is made of the factors of changes in taxes and payments, and decisions are made on the need to optimize taxation. Let's consider the general structure of tax payments of OAO "SAAZ" in Table 3.

Tab. 3 - The general structure of tax payments of JSC "SAAZ"

Indicator					Change, %, 2012/2011
water tax
tax on arrival

In the overall structure of tax payments, the largest share is occupied by VAT (in 2011, it accounted for 76.04% of taxes, in 2012 - 78.08%). For two years, there has been a tendency to increase VAT by 2.04%. The smallest share falls on the water tax and income tax. For two years, there has been a tendency to reduce the water tax and income tax by 0.01% and 2.81%, respectively.

Budget debt on taxes and fees is one of the types of credit debt. Let's analyze account 68 "Calculation of taxes and fees" and find out whether the enterprise JSC "SAAZ" is a debtor.

Fat at the beginning of the period is equal to 7103759.38 rubles, which is a debt. From the analysis of account 68, the turnover for the period on credit is 687178310.91 rubles, the turnover for the period on debit is 743100268.41 rubles. Balance at the end of the period - 63025710.88 rubles. It is on the debit, which means that our company is still a debtor, and the debt has grown by 55921951.5 rubles.

2 Tax burden

The tax burden at the level of an economic entity is understood as a relative indicator that characterizes the share of accrued taxes in gross income, calculated taking into account the requirements of tax legislation for the formation of various tax elements. The severity of taxation takes into account not only the tax burden, but also other indirect factors that reduce or increase the tax burden.

In modern economic literature, there is an opinion that for understanding the tax burden, the most appropriate base is at the macro level - gross domestic product, at the firm level - value added. In practice, there is such a thing as the full rate of taxation. It should be understood as a parameter that characterizes the tax burden on a firm or the severity of its tax burden, calculated as the ratio of tax payments due to value added or gross domestic product. Based on the size of this rate, the following recommendations are usually made on the choice of tax payment method:

) if the full rate of taxation is 10-15%, then the standard method is used;

) if the full rate of taxation is 20-35%, then - passive elements of tax planning, without special programs;

) if the full rate of taxation is 40-50%, then active tax planning is used, carrying out tax examinations and hiring tax consultants are typical.

Based on the fact that in modern conditions the level of tax exemptions in most countries does not exceed 40%, it is advisable for business entities to resort to tax planning at any level of these exemptions, as this allows to increase the financial stability of enterprises, reduce penalties and possible tax liability of management.

The applied methods for determining the tax burden differ, as a rule, only in two main areas:

by the structure of taxes included in the calculation when determining the tax burden;

by the indicator against which taxes paid are compared.

Business entities calculate this indicator using different methods, most of which are not without drawbacks. And this should be taken into account when choosing a specific indicator used in the analysis of the enterprise. The following seven methods for calculating the tax burden are most widely used: 1) M. Kreinina, 2) A. Kadushina and N. Mikhailova, 3) M. Litvin, 4) T. Ostrovenko Footnote 3, 5) A. Zagorodny and A. Eliseev, 6) E. Kirova, 7) A. Chudakov. Let's take a closer look at some of these methods.

Where B - proceeds from the sale of products (works, services), with the exception of indirect taxes;

P - expenses for the production of sold products (works, services), with the exception of indirect taxes;

Let's calculate the tax burden of OAO "SAAZ" using this method.

However, it is not clear from the above formula what exactly is included in the cost of production of sold products (works, services). If this indicator is based on accounting data, then expenses that are not included in the production cost of production (for example, administrative and marketing expenses) will fall into the numerator of the formula and thus distort the trend in the impact of tax payments on the profit of the enterprise. If the indicator of production costs includes the full amount of costs, including administrative, marketing and other expenses, then it will also include direct taxes, with the exception of income tax. As a result, only indirect taxes and income tax will be taken into account in the calculation of the tax burden indicator, which is incorrect.

Thus, when using this methodology, it should be taken into account that the indicator of production costs should include all costs, including administrative, marketing and others, with the exception of tax payments.

In this case, formula 1 can be represented as follows:

where Ntot is the total amount of taxes.

Method A. Kadushina and N. Mikhailova

This methodology provides for the calculation of the amount of tax payments based on the percentage of the share of value added in gross revenue (Ko), the share of labor costs in value added (Kzp) and the share of depreciation in value added (Kam).

The share of value added in revenue is determined by the formula:

where Ko is the share of value added;

DSa - the amount of value added, including depreciation;

Вв - the amount of gross proceeds from the sale of products (works, services), including VAT.

However, it is incorrect to include depreciation deductions in value added, since they represent the amount of expenses incurred by the enterprise for the acquisition of fixed assets from suppliers and relate to the added value created by the manufacturer, not the buyer.

The share of labor costs in value added is calculated as follows:

where Kzp - the share of labor costs in value added;

ZP - the amount of labor costs, including payroll charges.

M. Litvin's technique

According to this method, the tax burden is determined by the formula:

where NBL - tax burden;

East - the sum of the source of taxes.

In the total amount of taxes M.I. Lytvyn proposes to include all taxes paid by the enterprise, including personal income tax. He refers to the sources of tax payment the proceeds from the sale of products, profit in the process of formation, profit in the process of distribution, income of employees, etc.

Meanwhile, this approach cannot be called correct, since the final source of all tax payments is the added value created by the enterprise.

In relation to the tax on personal income, the enterprise acts only as a tax agent, and it is paid from the income of the employee. Therefore, it is incorrect to rank it among the tax payments of the enterprise. At the same time, in a situation where an enterprise negotiates with an employee about remuneration based on the amount of wages without deductions (net salary) and assumes the costs of paying deductions, the source of payment of personal income tax is also the value added of the enterprise.

E. Kirova's technique

The author of this technique proposes to determine the tax burden of an enterprise on the basis of absolute and relative indicators. The absolute indicator of the tax burden is the sum of taxes and fees to be transferred to the budgets and state trust funds. The relative indicator of the tax burden is calculated on the basis of the value added indicator, which is determined by the formula:

where W - labor costs (UAH);

ERU - unified social contribution accrued on wages.

E. A. Kirova calculates the relative tax burden (burden) as follows:

) determine the level of tax burden on a particular enterprise;

) compare the indicator of the tax burden of an enterprise with similar indicators of other enterprises in different economic conditions;

) to determine the marginal and average value of the indicator of the tax burden of the enterprise, depending on the financial results and the chosen taxation system.

It should be noted that currently in the Russian Federation there is no generally accepted methodology for calculating the value of the tax burden of enterprises.

elements of contractual and accounting policies for taxation purposes;

benefits and exemptions;

· the main directions of development of the budgetary, tax and investment policy of the state, directly affecting the elements of taxes;

· receipt of budget loans, investment tax credit, tax credit, installments and deferrals for taxes and fees.

It is necessary to consider the approaches used in the economic literature to determine the content and substantiate the methodology for calculating the tax burden, as well as to consider the main factors affecting the level of tax oppression.

A comparative analysis shows that in modern literature there is no consensus on the list of taxes and fees that should be included in the calculation of the tax burden. The most controversial are the issues of accounting in tax indicators for such taxes, in the payment of which the enterprise is only a tax agent (tax on personal income and indirect taxes).

Of fundamental importance is the solution of the issue of determining the base, with which to compare the amount of taxes accrued or paid by an economic entity when calculating the tax burden. As such an indicator in the economic literature it is proposed:

· profit;

added value;

revenue

· in the economic literature there are proposals for determining the tax burden in relation to the market value of the business.

The complexity of creating a unified approach is increasing due to

the fact that within each tax system there are several options (regimes) of taxation depending on the conditions and nature of the enterprise, in particular on different industry affiliation, scale of activity, organizational and legal forms, etc. The tax burden of an enterprise depends on many factors, including the types of economic activity and forms of its implementation, the tax regime, the organizational and legal form of the enterprise, the specifics of tax and accounting management, enshrined in the accounting policy of the enterprise. Each factor has variant values, the choice of which depends on the legally established restrictions. Each taxation option is characterized by a corresponding list of mandatory payments to the budget system.

3 Improving the tax system

None of the problems of transition to market relations in the Russian economy is as complex and confusing as the problem of tax relations. It is associated with the formation of financial resources at different levels, affects the economic interests of all taxpayers, depends on the socio-economic goals set by society, determines the nature of the relationship between the state and all business entities. At the same time, the formation of the tax system in Russia was complicated by the consequences of the command-administrative management system. The formation of market relations in Russia dictates the need for a transition to a civilized tax system. Studying the models of tax systems in countries with developed market economies, Russia does not blindly copy this experience, but takes into account the historical features of the country and forms a tax system in close connection with all radical changes in the economy.

As you know, taxes are the most important source of replenishment of state revenues. It also depends on their formation how well society will develop in the country and how comfortable each citizen will feel individually.

The state of the tax system is deeply interconnected with the theoretical part, which includes such concepts as: taxation and its principles, the tax legal regime, the tax system and its components, etc. This explains why the legal framework has such a great influence in the field of taxes and taxation with direct regulation of tax relations.

The main drawback of the current tax system is that financial and legal regulation and its improvement is based on the reorientation of the tax system mainly on direct taxes, consumption taxes, as well as on the strengthening of the tax burden on individuals, despite the shortcomings of the income tax system.

In this area, there was and there is such a problem as the fact that the representative bodies of the Russian Federation, the constituent entities of the Federation and municipalities do not study the scientific conclusions of specialists in the field of taxes and taxation of the country.

So the legal tax system of the Russian Federation has developed only general principles for regulating the tax system in order to ensure the development of the constitutional norms of the Russian Federation.

At the present stage, the adopted and used tax federal laws, laws and regulations do not fully comply with constitutional norms. In this regard, it is necessary to carry out an analysis to harmonize the norms of the Constitution of the Russian Federation and tax regulation and outline ways to solve them.

At present, the tax system of the Russian Federation does not meet the needs of the country's innovative development at all. In addition, it does not even stimulate the development of such regions as Siberia, the Far East and Transbaikalia. All this requires a significant reorganization in the tax system. accounting calculation budget tax

An obvious drawback of the tax system of the Russian Federation is also the instability of tax legislation. This is due to the fact that the Tax Code of the Russian Federation is very often amended and the frequency of their introduction has long exceeded the permissible level. Yes, and this document was adopted too hastily, which could not but affect the quality: the inconsistency and ambiguity of the wording, the presence of various terminological and lecture errors. All this provides an opportunity for unscrupulous taxpayers to manipulate the norms of the Tax Code of the Russian Federation at their own discretion.

Also, the Government of the Russian Federation should improve the elements of taxes and fees, taking into account the ongoing changes in the socio-economic development of the country.

To solve all these problems, it is necessary to bring tax mechanisms into action as best as possible. All this will transform the current tax system. This will stimulate investment in the development of sparsely populated regions, and promote the development of high-tech industries, and motivate research and development, and ensure the development of small and medium-sized businesses.

For the effective development of the tax system in the Russian Federation, it is necessary to consider the following ways to improve it:

· Give the financial authorities of the Russian Federation the right to issue additional regulatory legal acts on tax regulation, which must be specified and detailed if the information contained in other legal documents in the field of taxes and taxation is not enough;

· Give the Government of the Russian Federation the right to issue additional regulatory legal acts on issues of tax regulation that are not affected or not fully affected by the legislation of the Russian Federation in the field of taxes and taxation;

· Amend the provisions of the first and second parts of the Tax Code of the Russian Federation, supplementing them with a special tax regime, which would contain a preferential regime for taxing organizations that carry out innovative activities in the field of high technologies. It would completely exempt these organizations from paying VAT for research and development work, as well as the implementation of R&D results.

To improve the tax system, in addition, the following provisions of the Tax Code of the Russian Federation should be revised:

· In accordance with paragraph 2 of paragraph 3 of Art. 94 of the Tax Code of the Russian Federation, an official of a tax authority has such an obligation to explain to those present when seizing documents their rights and obligations. In turn, the Code does not define what exactly these rights and obligations are;

In paragraph 5 of Art. 101 of the Tax Code of the Russian Federation highlights the grounds for canceling the decision of the tax authority through the court. This wording is incorrect from a legal point of view, since a court of general jurisdiction or an arbitration court cannot cancel a decision that was made by a tax authority. Only a decision that is contrary to the current legislation may be subject to invalidation, and not cancellation;

In paragraph 6 of Art. 94 of the Tax Code of the Russian Federation, such concepts as "seizure" and "seizure" are used. With all this, it is not known what the difference between these concepts is, and whether there is one at all;

In Art. 125 of the Tax Code of the Russian Federation establishes that for violation of the procedure for possession, use and (or) disposal of property under arrest, a person is liable in the form of a fine in the amount of 30 thousand rubles. But the right of possession in no way depends on the decision of the tax and (or) customs authority and can be terminated only if the right of ownership ceases. Due to the fact that it is in no way possible to violate the order of ownership, it is accordingly impossible to hold such an unscrupulous taxpayer liable;

· In subparagraph 1 of paragraph 7 of Art. 95 of the Tax Code of the Russian Federation states that the person being checked has the right to challenge the expert, but at the same time does not explain the grounds on which such a challenge can be declared, and does not characterize what the consequences of such a challenge will be;

· The provisions of subparagraph 3 of paragraph 1 of Art. 112 and paragraph 3 of Art. 114 of the Tax Code of the Russian Federation, according to which the tax authorities may, at their discretion, have the opportunity to expand the list of circumstances that would mitigate liability and to limitless reduce the numerical value of tax sanctions. All this is generally not aimed at protecting the rights of the taxpayer, but in fact at the use of these measures by officials of the tax authorities for their own selfish purposes.

Subsequently, the implementation of these proposals to improve the tax system in Russia over time will form an effective tax system and a competitive economy.

Conclusion

The budget is the main link in the formation of public finances. With the help of the budget, the national income is redistributed, which creates an opportunity to maneuver money and purposefully influence the pace and level of development of social production. This makes it possible to implement a unified economic and financial policy throughout the country.

The economic condition of the enterprise, its sustainability and stability depend on the results of its marketing, commercial and financial activities. If the production and financial plans are successfully implemented, then this has a positive effect on the financial position of the enterprise. On the contrary, as a result of a decline in production and sales of products, there is an increase in its cost, a decrease in revenue and the amount of profit and, as a result, a deterioration in the financial condition of the enterprise and its solvency. Consequently, a stable financial condition determines the results of the enterprise, as well as a timely marketing analysis of the state of the enterprise.

As can be seen from the study, in 20011-2012 there is an increase in the financial condition of OAO "SAAZ".

In the course of writing this course work, the goal was achieved - the accounting of settlements with the budget for federal taxes was considered using the example of OAO SAAZ.

Based on the goal, the following tasks were performed:

· Considered the essence and significance of taxes;

· The characteristics of the main taxes paid by the organization;

· Considered the procedure for tax reporting;

· the analysis of structure and dynamics of taxes is carried out.

List of sources used

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Dmitrieva N.G., Dmitriev D.B. Taxes and taxation. Rostov. Phoenix. 2009.

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Kondrakov N.P. Accounting: Textbook. - M.: Infra-M., 2005.

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Taxes and taxation / Ed. M.V. Romanovsky, O.V. Vrublevskaya. - St. Petersburg: Peter, 2011.

Taxes: Proc. allowance. Under. ed. D.G. Blueberry. - 4th edition, revised. and additional - M.: Finance and statistics, 2010.

Tax Law / Ed. Pepelyaeva S.G. - M.: FBK-Press, 2009.

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Panskov V.G. Directions, stages and elements of optimization of the taxation system // "All about taxes", 2009.

Financial Accounting: Textbook / Ed. prof. V.G. Getmana.- M.: Finance and statistics, 2010.

Chernik D.G. etc. Taxes and taxation: Textbook. - M.: INFRA - M, 2010.

Shilkin S.A. All about personal income tax from employees. - M.: Glavbukh, 2009.

Yutkina T.F. Taxes and taxation. - M.: INFRA-M, 2011.

Yutkina T.F. Taxes and taxation: a textbook. 2nd ed., revised. and additional - M.: INFRA-M, 2010.

Federal taxes include (see p. 442 - 443) value added tax, excises on types of goods, income tax, personal income tax, and some other taxes and fees.

Value Added Tax. VAT, introduced on January 1, 1992, is currently the main indirect tax, the receipt of funds from which to the budget is more than 25% of all taxes, fees and payments.

In accordance with the Tax Code, payers of value added tax are:

Organizations;

Individual entrepreneurs;

Persons recognized as VAT payers in connection with the movement of goods across the customs border of the Russian Federation, determined in accordance with the Customs Code of the Russian Federation.

Organizations and individual entrepreneurs are entitled to exemption from VAT if for the three previous calendar months the amount of proceeds from the sale of goods (works, services), excluding VAT and sales tax, did not exceed 1 million rubles in aggregate. This paragraph shall not apply to obligations arising in connection with the importation of goods into the customs territory of the Russian Federation subject to taxation.

The following transactions are recognized as the object of taxation:

1) the sale of goods (works, services) on the territory of the Russian Federation, including the sale of pledged items and the transfer of goods (results of work performed, services rendered) under an agreement on the provision of compensation or innovation. The transfer of ownership of goods, the results of work performed, the provision of services free of charge is also recognized as the sale of goods (works, services);

2) transfer on the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible when calculating corporate income tax. In particular, the objects of taxation are the transfer of goods and the performance of work (rendering of services) not related to the production of products (maintenance of healthcare facilities, nursing homes, kindergartens, health camps, cultural and sports facilities, public education institutions, as well as facilities housing stock, work on the improvement of cities and towns, etc.);

3) performance of construction and installation works for own consumption;

4) importation of goods into the customs territory of the Russian Federation.

A number of goods, works, services are exempt from VAT (essential and vital medicines, medical products and medical equipment; prosthetic and orthopedic products, raw materials and materials for manufacturing and semi-finished products for them; passenger transportation services, etc. ).

VAT is charged at the following rates:

0\% - when implemented:

1) goods (with some exceptions) placed under the customs regime of export, provided that they are actually exported outside the customs territory of the Russian Federation and the documents provided for by the Code are submitted;

2) works (services) directly related to the production and sale of the above goods;

10% - for food products and goods for children according to the list given in the Tax Code;

20% - for other goods (works, services), including excisable and food products.

When goods (works, services) are sold at prices and tariffs that include VAT at rates of 20% and 10%, the estimated rates of 16.67% and 9.09%, respectively, are applied.

The procedure for accounting for VAT was first determined by the Instruction on VAT, and then specified by the order of the Ministry of Finance of the Russian Federation (8).

Account 19 “Value added tax on acquired valuables” and account 68 “Calculations on taxes and fees”, subaccount “Calculations on value added tax” are intended to reflect in accounting business transactions related to VAT.

Account 19 has sub-accounts:

1 "Value added tax on acquisition of fixed assets";

2 "Value added tax on acquired intangible assets";

3 "Value added tax on acquired inventories".

In the debit of account 19, on the relevant sub-accounts, the customer organization reflects the amount of tax on acquired material resources, fixed assets, intangible assets in correspondence with the credit of accounts 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”, etc.

VAT amounts subject to reimbursement (deduction) after the actual payment by suppliers of material resources and their registration are written off from the credit of account 19 “Value added tax on acquired valuables” (corresponding subaccounts) to the debit of account 68, subaccount “Calculations for value added tax price".

At the same time, the taxpayer, on the basis of operational accounting data, must keep separate records of tax amounts for both paid and unpaid acquired material resources.

In the event that the material resources for which the VAT refund (deduction) was made in the prescribed manner are used for the non-production sector that has special sources of financing, a recovery accounting entry is made: credit of account 68, sub-account "Value added tax calculations", and debit of the corresponding accounts of the sources of financing (coverage).

For fixed assets and intangible assets, after they are registered, the amount of VAT recorded on account 19 is debited from the credit of this account, depending on the direction of use of the acquired objects in the debit of accounts:

68 "Calculations for taxes and fees" (for production use);

accounting for sources of covering costs for non-production needs (29, 91, 86) - when used for non-production needs;

91 "Other income and expenses" - when selling this property.

Tax amounts on fixed assets, intangible assets, other property, as well as on goods and material resources (works, services) to be used in the manufacture of products and the implementation of tax-exempt operations, are written off to the debit of production cost accounts (20 “Basic production”, 23 “Auxiliary production”, etc.), and for fixed assets and intangible assets - they are taken into account together with the costs of their acquisition.

In case of shortage, damage or theft of material resources until the moment they are released into production (operation) and until the moment of payment for the received material resources, the amount of VAT on them is debited from the credit of the corresponding sub-accounts of account 19 to the debit of the account for accounting for shortages of material assets. In the event of a shortage, damage or theft of material resources prior to their release into production (operation), after their payment, the VAT amounts previously reimbursed from the budget are restored on the credit of account 68 “Calculations for taxes and fees”, subaccount “Calculations for tax on value added”, in correspondence with the debit of the accounts of shortages of material assets, the use of profits of the reporting period.

Upon receipt of advances for the supply of material assets or for the performance of work (services), as well as for payment for products and works performed for customers on partial readiness, the entire amount indicated in the documents for the received advances is reflected in the debit of cash accounts and the credit of the account 62 "Settlements with buyers and customers".

At the same time, the amount of tax calculated at the established rate on the basis of documents on received advances is reflected in the accounting on the debit of account 62 and the credit of account 68. When products are shipped, works (services) are performed, the reverse above entry is first made for the amount of previously recorded VAT (debit of account 68 and credit of account 62), and then all transactions related to the sale of products (works, services) are reflected in the prescribed manner.

When selling products or other property, the calculated amount of tax is reflected in the debit of accounts 90 “Sales” and 91 “Other income and expenses” and the credit of account 68, the sub-account “Value-added tax calculations” (when selling “by shipment”), or accounts 76 "Settlements with different debtors and creditors" (when selling "on payment"). When using account 76, the VAT amount as a debt to the budget will be accrued after the buyer pays for the products (account 76 debit, account 68 credit). The repayment of debts to the budget for VAT is reflected in the debit of account 68 and the credit of cash accounts.

In accounting registers (journals-orders, statements, machinograms, etc.) for the procurement of material assets, the sale of products (works, services) and other assets, the amount of tax should be allocated in a separate column on the basis of properly executed documents (accounts, invoices, waybills, cash receipts, acts of work performed and other similar documents).

In accordance with Government Decree No. 914 (18) dated July 29, 1996, organizations are required to issue invoices for VAT accounting and maintain current accounting journals for these primary documents, as well as sales and purchase books. Forms of invoices, books of sales and purchases, as well as the procedure for recording in them certain of the above by a government decree. The new invoice form was approved by Decree of the Government of the Russian Federation of December 2, 2000 No. 914.

Accounting for excise taxes. The following goods are subject to excise taxes: ethyl alcohol from all types of raw materials (except cognac alcohol), alcohol-containing products with a volume fraction of ethyl alcohol of more than 9%, alcoholic products, beer, tobacco products, jewelry, motor gasoline, diesel fuel, motor oils for diesel and (or) carburetor engines, cars and motorcycles with engine power over 112.5 kW (150 hp).

Excisable mineral raw materials are oil and stable gas condensate, as well as natural gas.

The rates for certain types of excisable goods are given in Chapter 22 of the Tax Code of the Russian Federation (Part Two).

For natural gas sold in Russia and to the member states of the Commonwealth of Independent States, the rate is set at 15% of the cost, for gas sold outside Russia - 30% of the cost, for jewelry - 15% of the cost; and for other excisable goods - in rubles for the corresponding unit of measurement.

The procedure for accounting for settlements on excises is determined by order of the Ministry of Finance of the Russian Federation of November 12, 1996 No. 96.

To reflect in accounting business transactions related to excises, account 19 “Value added tax on acquired valuables”, subaccount “Excise taxes on paid material assets”, and account 68 “Calculations on taxes and fees”, subaccount “Calculations on excise taxes” are used ".

In the debit of account 19 "Value added tax on acquired valuables", subaccount "Excises on paid material assets", the organization reflects the amount of excise taxes paid to suppliers for excisable goods used as raw materials for the production of excisable goods, in correspondence with the credit of accounts 60 " Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”.

As the credited materials are written off for production and paid by their suppliers, the amounts of excises are debited from the credit of account 19 to the debit of account 68.

For these purposes, separate accounting of excises should be organized both for credited and paid acquired material assets, and for uncredited and unpaid.

The amounts of excise taxes calculated on the products sold are reflected in the debit of account 90 "Sales" and the credit of account 68 "Calculations on taxes and fees" (with the method of selling products "by shipment") or the credit of account 76 "Settlements with different debtors and creditors" ( with the method of selling products "on payment"). As payment for the sold products is made, the debt to the budget for excises is made out by an accounting entry on the debit of account 76 and the credit of account 68.

income tax. Income tax payers are enterprises and organizations (including budgetary, credit and insurance organizations) that are legal entities under the laws of the Russian Federation, including enterprises with foreign investments established in the Russian Federation, as well as international associations and organizations engaged in entrepreneurial activities.

Profit tax is not paid by organizations on profits received from the sale of agricultural and hunting products produced by them, as well as on their own agricultural products produced and processed in this organization, with the exception of industrial-type agricultural organizations.

In addition, income tax is not paid by small businesses that apply a simplified system of taxation, accounting and reporting; enterprises engaged in entrepreneurial activities in areas transferred to the payment of a single tax on imputed income; organizations on profits received from entrepreneurial activities in the field of gambling.

The object of taxation on income is the gross profit of the organization, reduced (increased) by the established regulatory amounts.

Gross profit is the amount of profit from the sale of products (works, services), fixed assets (including land plots), other property of the organization and income from non-sales operations, reduced by the amount of expenses on these operations.

The procedure for regulating profits for tax purposes is established by the law on income tax and specified in the instruction (12). For example, when determining profit from the sale of fixed assets and other property of an organization for tax purposes, the difference between the sale price and the initial or residual (for fixed assets and intangible assets) value of these funds and property, increased by the inflation index, is taken into account.

For tax purposes, gross profit is reduced by the amounts:

Income (dividends, interest) received from shares, bonds and other securities owned by the shareholder enterprise and certifying the right of the owner of securities to participate in the distribution of profits of the issuing enterprise, as well as income in the form of interest received by holders of government securities of the Russian Federation and subjects of the Russian Federation and securities of local governments;

Income from equity participation in the activities of other enterprises, except for income received outside the Russian Federation;

Income from casinos, other gambling houses (places) and other gambling businesses, video salons, video shows, from the rental of media with audio, video recordings, game and other programs and recordings for them, determined as the sum of the difference between revenue and expenses (including labor costs ) from these services;

Profits from intermediary operations and transactions, if the profit tax rate for this type of activity, credited to the budgets of the constituent entities of the Russian Federation, differs from the profit tax rate for other types of activity;

Profits from the sale of agricultural and hunting products produced, as well as from the sale of own agricultural products produced and processed in this organization, except for the profits of agricultural organizations of an industrial type.

Income tax is levied at the following rates:

For the part credited to the federal budget, in the amount of 11% (before April 1, 1999, the rate was 13%);

For the part credited to the budget of the constituent entities of the Russian Federation - at rates established by the legislative (representative) bodies of the constituent entities of the Russian Federation, in the amount of not more than 19%, and for organizations for profits received from intermediary operations and transactions, stock exchanges, brokerage houses, banks, other credit organizations and insurers - at rates not exceeding 27% (before April 1, 1999, the tax rate was 22% and 30%, respectively).

When calculating income tax, taxable profit is reduced by amounts directed:

Enterprises in the sphere of material production to finance capital investments for industrial purposes, as well as to repay bank loans received and used for these purposes, including interest on loans;

Enterprises of all sectors of the national economy to finance housing construction (including in the form of equity participation), as well as to repay bank loans received and used for these purposes, including interest on loans;

Associations of homeowners, housing construction, housing and consumer cooperatives for the maintenance and repair of residential and non-residential premises, engineering equipment of residential buildings, for the management and operation of which these organizations were created;

For charitable purposes and other areas.

In addition to tax exemption for certain types of entrepreneurial activities, the income tax law provides for tax exemption for certain categories of taxpayers, lower tax rates, deductions from tax payments, targeted tax benefits and other tax benefits.

For example, in the first two years, small enterprises that meet the criteria established by the Instruction, that produce and simultaneously process agricultural products, produce other goods established by the Instruction and construct certain facilities (provided that the revenue from these types of activities exceeds 70% % of total revenue).

In the third and fourth years of operation, these small enterprises pay tax in the amount of 25% and 50%, respectively, of the established income tax rate, if the proceeds from these types of activities are more than 90% of the total proceeds.

Profits of public organizations of the disabled, enterprises, institutions and organizations owned by them, and business entities whose authorized capital consists entirely of the contribution of public organizations of the disabled are not subject to taxation.

There are income tax incentives for religious associations, enterprises with foreign investment and other organizations.

Tax incentives should not reduce the actual amount of income tax accrued excluding benefits by more than 50%.

Currently, there are different procedures for paying income tax to the budget. Along with the preservation of the old order, in which the payment of tax is made in the form of monthly advance payments with subsequent quarterly recalculations of the actual profit received, organizations are allowed from January 1, 1997 to switch to a monthly payment of income tax to the budget based on the actual profit received for the previous month and tax rates (with the exception of budgetary organizations and small enterprises).

Organizations that have chosen this procedure for settlements with the budget must compile tax calculations on actual profits on a monthly cumulative basis from the beginning of the year and submit them to the tax authorities at their location no later than the 20th day of the month following the reporting one. Simultaneously with the specified tax calculations, justified calculations of tax benefits and additional materials on adjusting profits for tax purposes should be submitted (by the amount of excess of actual costs compared to standard costs for a number of costs; deviations from market prices when selling products at prices of more than 20% upwards or downwards from the market price level).

The tax must be paid on a monthly basis no later than the 25th day of the month following the reporting one.

In addition to income tax, organizations pay taxes on the following types of income:

a) income in the form of dividends received on shares owned by the enterprise-shareholder, as well as income in the form of interest received by the owners of government securities of the Russian Federation and constituent entities of the Russian Federation and securities of local governments;

b) income from equity participation in other organizations established on the territory of the Russian Federation;

c) income of video salons (video screenings), from the rental of media with audio, video recordings, game and other programs and recordings on them, defined as the difference between the proceeds received from the sale of these services and the costs included in the cost of products (works, services ), taken into account in the taxation of profits received from these types of activities, with the exception of labor costs.

Taxes on the income of organizations specified in subparagraphs "a" and "b" are levied at a rate of 15% at the source of payment of these incomes, and income specified in subparagraph "c" is taxed at a rate of 70%.

When accruing income tax, account 99 “Profits and losses” is debited and account 68 “Calculations on taxes and fees” is credited. Due tax sanctions are made out by the same accounting entry. The transferred amounts of tax payments are debited from the current account or other similar accounts to the debit of account 68.

Personal income tax. The procedure for calculating and paying this tax is discussed in chapter 6. In the same chapter, the procedure for accounting for contributions to state non-budgetary social funds is analyzed.