An example of an indirect tax. tax code

Taxes in modern society perform two functions. On the one hand - fill the budget (the main economic tool of the state), and on the other - regulate the economy, allow to equalize social standards and to develop the industries needed by society. A structured system of these payments in codified form is legislatively fixed by the Tax Code of the Russian Federation. Functionally it consists of two parts: a general one, which establishes the integrating principles of the tax system, and a special one that discloses the mechanism of each individual tax or fee. Separate chapters in the second part of the Tax Code include VAT (value added tax) and excise tax (or excise tax). This article will be devoted to their consideration.

State Tax Policy

The peculiarity of tax regulation lies in the fact that the state changes the macroeconomic environment by varying tax rates. This is the policy of taxes. It is characteristic that they must correspond to the reproduction principle, i.e., to promote the growth of social production, increase labor productivity. However, tax regulation is a delicate matter, therefore changing the tax rate, it is necessary to keep a keen eye on the pulse of the economic conjuncture.

The Laffer curve, evidently named after an economist from the University of Los Angeles, opened the principle of dependence of budget revenues on the tax rate. Functional dependence he displayed classically: on the abscissa axis - the percentage charged by the state to the treasury, along the ordinate - the amount of tax received. At first, this curve increases. The economic meaning of this is this: production in this segment increases faster than the tax rate, accordingly, the economy is progressing, and tax revenues are increasing. However, at the level of 40-50% of the tax rate (for countries in the I world) and 35-40% (for the countries of the III world), the curve reaches its maximum and begins to decrease. In this case, it is said that the tax policy is discriminatory. With relatively high incomes of the working population, the tax burden is 40-45% of the level of its income.

Therefore, the gradual decrease in the share of the tax burden in relation to the incomes of the population is considered an indicator of the progressiveness of social policy.

Direct and indirect taxes

Taxes on the nature of tax exemptions are divided into direct and indirect. The base of taxation for direct taxes are income (salary, profit, rent, interest) or property (land, house, securities) owned by the taxpayer. Examples of direct taxes can be land tax, income taxes , property, transport tax, income tax . Indirect tax, in contrast to direct, has a fundamentally different character - surcharges to the price or tariff.

However, for the good of the matter, let us comment on the circumstances surrounding the formation of a tax base for income tax. There is also the term "indirect", but in this respect it has nothing to do with indirect taxes (the profit tax, as we have already mentioned, is direct). In this interpretation, the similarity of the name is associated not with the characteristic of the tax itself, but with the process of determining its value. When determining the tax base, direct costs associated with the main production are deducted from it, and indirect costs are not deducted. The profit tax in such a purely economic manner promotes a greater specialization of the company, minimizing its non-production costs.

As for indirect taxes, the outstanding German economist Karl Marx commented on their essence in hidden, concealed in each purchase, the withdrawal of the state money from citizens. It seems that consumers are simply buying goods, so they can not control the appetites of the budget. In fact, the payer is a consumer, the seller of goods and services acts as an indirect tax collector and an intermediary in transferring them to the state.

The following net indirect taxes are in effect on the territory of Russia: value-added tax (VAT), excises and customs duties.

Indirect taxes. VAT

VAT was introduced for the first time in France, in 1958 it passed its pilot testing, and then the implementation. In the 70 years it was borrowed by other European countries. In Russia, the Law "On VAT" was adopted in 1992 by the Government of Yegor Gaidar. At first, its rate was 28%, which created a significant tax burden, and then it was reduced twice: to 20% and 18%, respectively.

Indirect tax VAT is successfully distributed in the world's tax systems. What is the reason for his popularity? Most likely, in insensitivity to the crisis phenomena in the economy and acyclic, because the tax is not imposed on production but consumption.

The main directions of the Russian budget policy for 2012 and for the period until 2014 emphasize the leading importance of VAT in the federal tax system. The share of this tax accounts for 32-35% of federal tax revenues.

VAT as an example of an indirect tax presupposes the basis for taxation (according to Article 146 of the Tax Code of the Russian Federation) the sale of goods and services on the territory of Russia, the transfer of goods and the performance of services for which no deduction is supposed, installation and construction work performed for their own needs, RF.

Preferential regimes in the VAT tax base

The Tax Code excludes certain operations from the widest possible scope of VAT taxation: circulation of rubles and foreign currency, transfer of property to the legal successor, transfer of property for the statutory activities of non-profit organizations, transfer of property in the order of investment, return of the initial contribution to a participant in an economic partnership and society, privatization by physical Persons of state and municipal apartments, confiscation, inheritance of property.

The indirect VAT tax also implies a number of preferential tax rates. First, the zero rate. It is used for goods exported, determined by the FTZ (free customs zone) regime. It is also used in relation to the loading, transportation and escorting of exported goods related to the international transit of goods through the territory of Russia and the transportation of baggage and passengers, if they are not sent from the territory of the Russian Federation.

However, if we talk further about such a complex tax as VAT, then it also applies a lower rate (10%) for food, children's goods, media and book products. Thus, the federal tax legislation offers a facilitated tax regime for these categories of goods by lowering their prices and, accordingly, increasing the demand for them. As we see, indirect taxes in the Russian Federation function in a certain sphere, not related to production cycles, and their inflow to the budget is more even.

What else is included in the VAT tax base

Legal entities and individual entrepreneurs, when filling out the VAT tax return, also include in the taxable base:

• Received advances. Exceptions are similar payments for goods taxed at 0% (see above) and for products having a production cycle exceeding 6 months.
• Funds that have the status of "financial assistance", but received in exchange for the sold services and goods.
• Interest on commodity loans, promissory notes, bonds in terms of exceeding the refinancing rate of the Central Bank of the Russian Federation.
• Listed compensation for insurance contracts when the counterparty defaults.

But there is an exception to the rule: a legal entity or an IP, whose income for the previous 3 months was not more than 2 million rubles, writes a relevant application to the tax authority and is released for 12 months from paying VAT.

On the laboriousness of determining the VAT base

We considered an example of an indirect VAT tax under Chapter 21 of the Tax Code of the Russian Federation only with respect to the formation of a tax base. Why one example? That readers appreciate the laboriousness of his counting on primary documents. For a large manufacturing enterprise, the competent preparation of a VAT tax return, which entails the non-application of penalties from the taxation, is relevant and important. This work is really qualified, requiring specific knowledge of the auditor. This field of activity is defined by Law No. 943-1 "On Russian Tax Authorities" of 21 March 1991. Value added tax, as well as corporate income tax, are the most difficult in calculating, so even within the tax authorities themselves there exists an unofficial specialization: VAT, other - income tax. Much less common versatile people, who on the shoulder and then, and more.

On the methodology of tax audits of VAT

Let's look at the "internal kitchen" tax, concerning the verification, for example, of an indirect VAT tax. Generally speaking, inspections are cameral, exit and include both previous types. In terms of coverage of the tax base, they are divided into thematic and complex, continuous and selective.

How does a desk audit of VAT work? Tax inspectors carry it out directly in their office. To their services - earlier submitted by the checked legal entity or FE tax returns and the registers of its accounting and primary documents required during the audit itself. Field inspection is performed directly at the accountant's office (entrepreneur).

As a rule, on the eve of the planned exit comprehensive tax audit of the VAT, a desk audit of the VAT reporting submitted by the taxpayer and the calculations submitted to them is made for the subsequent determination of its discrepancies with the actual tax auditors identified in the primary tax documents.

VAT, as an example of an indirect tax, demonstrates two areas of audit by the company's auditors: the completeness of the VAT tax base presented in them and the correctness of the application of tax deductions by accountants.

Analysis of the purchase of goods in the audit of VAT

In case of a comprehensive inspection, the presence of primary documents for suppliers is carefully checked first. Regarding suppliers, the appearance of the goods and services provided by them in both the taxable base and the deduction (determined in accordance with Article 171-173 of the Tax Code of the Russian Federation) can be taken into account only under certain conditions. There must be a primary document - an invoice from a supplier, which is accounted for in the account assigned to it, the transaction is included in the relevant reporting tax period (referring to the relevant tax return).

An example of such reimbursement is the return of the amount of excess of actually paid VAT on a certain Tax Code of the Russian Federation in the following situation: a book publishing company buys paper and paints, paying a tax of 18%, but the finished commodity (books) is taxed 10%. Based on the above, the amount of excess of the tax on the purchase of paper and paints over the sales tax is included in the tax deduction.

Analysis of the sale of goods in the audit of VAT

The sale of goods is tracked on the basis of invoices issued by the inspected legal entity, and its sales journal (a specific consolidated tax register, and in fact a manuscript database for a tax return).

This audit concerns the compliance of accounting registers with settlements with suppliers and contractors and settlements with accountable persons. In this case, the second copies of the invoices must be attached to the journal.

Indirect VAT is determined on the basis of the principle of non-tactility of operations (for the delivery of each product there must be a corresponding settlement by a non-cashier - from the current account of the enterprise, or from the cashier - by cash). In this way, possible attempts are made to return the VAT to the enterprise for virtually nonexistent operations.

Taxes check operations on the K-th account 201 01 610 and on the K-th account 201 04 610. If there is no invoice for the sale of goods (services), it conducts a counter tax audit in the accounts of the counterparty legal entity. If there is none, the deal is fictitious, and this is an economic crime. At the same time, attention is drawn to the chronological order of compilation and registration of invoices. Also, selectively-counter checks are also assigned for large shipments for which invoices are available.

Example of a tax error in the sale of goods

The supplier enterprise must have a competent legal support for the execution of contracts. The point is that the sale of services and goods should always be made subject to an increase in their prices for the amount of VAT. The parties concluding the contract are obliged to clearly define the mandatory requisite of the specified price - with tax or without tax. The contract specifies the price without VAT, it is the basis of taxation. Therefore it is highly desirable in the contract itself to allocate the amount of VAT as a separate line.

The latter is due to the fact that, according to Art. 424 of the Civil Code of Russia, the parties pay the price of the goods to the details specified in the contract.

Concluding our review of VAT, we note that because of its universal nature, it is one of the most complicated in its methodology among the existing taxes in Russia.

Excise tax. Base of taxation

Indirect taxes in Russia (except for the largest of them - value added tax) include a federal tax - an excise tax (often called abbreviated excise tax) and customs duties. It is levied on certain groups of goods both when they are sold in Russia and when they are moved across the Russian border. They list it in the budget of the legal entity and the FE, and the actual payers are consumers, since it is included in the price of the goods they buy. Since the amount of tax is included in the price of the goods, it is obvious that an indirect tax is an excise tax.

As a rule, excisable cars, alcohol products, diesel fuel, motor oils, beer, straight-run and motor gasoline, alcohol and alcohol-containing products, tobacco products are excisable.

According to Article 182 of the Tax Code, the object of taxation is the operations for the sale by the taxpayer of excisable goods produced in Russia, the receipt and receipt of this product, certain types of transfer of goods (tolling scheme), the operation of moving excisable goods outside of Russia.

Nos. 1 p. 6 of Art. 182 of the Tax Code fixes the occurrence of a excisable object in the event of confiscation and the posting of mismanaged goods with this indirect tax. It is subject to taxation and transfer of excisable property to the statutory funds of companies.

Excise taxation procedure

Export of excisable goods, transfer between subdivisions of a production enterprise, primary transfer of confiscate for subsequent industrial processing, importation of excisable goods into the customs territory with subsequent refusal in favor of the state, import of excisable property into the port FEZ is not subject to excise duty.

The current excise tax rates for the period until 2015 are presented in art. 193 of the Tax Code.

The tax authorities make a documentary check, take into account the contract of the tax payer with its counterparty, documents on payment in combination with a bank statement on the transfer of funds, cargo customs declaration, copies of confirmatory transport documents evidencing the export of excisable products outside of Russia.

The tax period for the internal sale of excisable goods is a month for transported across the border - according to the LC RF.

Example of determining the amount of excise

Initial conditions : Distillery produces vodka with an alcohol content of 40% ethyl alcohol. Its production is characterized by a monthly volume of 500 liters. The current tax rate is 210 rubles per liter of ethyl alcohol. The amount of excise on purchased ethyl alcohol is 1650 rubles.

Solution : The taxable base will be: 500 x 40% = 200 liters.

The amount of excise duty, corresponding to the sold vodka: 200 liters x 210 rubles = 42,000 rubles.

The amount of the excise tax payable: 42,000 - 1650 = 40,350 rubles.

Conclusion

Indirect taxes are an indispensable attribute of the modern tax system. It has a special value in VAT, which provides the largest amount of tax budget revenues (for Russia 33-35%). It should be noted that the VAT rate is an important stimulus for the development of the economy. It is not surprising that during the period of increasing the country's economic potential, starting from 1992, the VAT rate in the Russian Federation has decreased from 28% to 18%.

Note that excise tax is an indirect tax, but rather specific. Although it has an order of magnitude smaller share in tax revenues than VAT, but its rates are an indicator of the state's attitude to the middle class.