Subjects of tax: concept, types

Tax legal relations presuppose the obligatory participation of subjects in different statuses in them. How can they be? In this connection, a citizen or an organization can acquire the status of a participant in tax legal relations?

What is meant by the subject of tax?

The subjects of the tax (or legal relations in the sphere of execution of the corresponding payment obligations to the budget) are physical and legal entities that have the right to participate in various tax legal relations, have rights and obligations that are stipulated by the regulatory legal acts of the Russian Federation at the federal, regional or municipal level .

A person, firm or authority often becomes a subject of tax due to entry into civil legal relations. For example, after concluding a contract contract and receiving compensation for it, the party to the contract, as a rule, is obliged to calculate taxes on the income received and pay them to the budget of the Russian Federation . In addition, a person or firm may have any source of tax in the property - for example, a real estate object. Thus, not participating in civil legal relations, they are nonetheless subjects of tax legal relations. In this case - due to the operation of certain rules of law. Their content is determined by the tax policy of the state.

Depending on the priorities of the legislator, new fees may be introduced in regulatory enactments, and the existing ones may be abolished or adjusted, certain rates and features of the calculation of payments established. With respect to a number of taxes payable by citizens and organizations to the budget of the Russian Federation, privileges and deductions are established.

Main characteristics of tax personality

Experts identify a number of key characteristics of the tax personality. First of all, this status assumes the existence of a person or organization of legal rights and obligations in the field of property and administrative legal relations, which may be related to the calculation, payment, accounting of taxes and fees, reporting on payments to the budget of the Russian Federation.

A tax personality may imply the appearance of the status of an object of tax control in a person or an organization and the establishment for them of certain measures of responsibility for tax offenses. As a rule, more entities in this sense have legal entities.

A taxpayer (YL) can enter into a wide range of legal relationships - be a tenant or lessor, a contractor, a customer, an owner, an employer. The physical person, in turn, in many cases has more rights. But within the limits that can be established by the concrete contract that it concludes, or by the status that is defined for it by separate provisions of the law.

The main Russian taxes, as well as the legal status of their subjects, are set at the level of federal legislation. In regional and municipal legal acts, the characteristics of specific elements of taxes can be determined - for example, rates on them.

Participants of legal relations in the field of taxes

Let us examine in more detail the status of tax subjects in various legal relationships. Participants in the relevant communications in accordance with the legislation of the Russian Federation may be:

• Physical and legal persons in the status of taxpayers;
• Individuals and legal entities that are tax agents;
• State and municipal authorities;
• Extrabudgetary structures;
• Credit and financial organizations.

This list of potential participants in tax legal relationships, in principle, can be considered closed. Almost any tax subjects, one way or another, will relate to any of the above categories of payers.

It should be noted that all groups of participants in tax legal relations can be represented by foreign entities that operate in the territory of the Russian Federation or, for example, own any property in Russia.

It will be useful to consider the specifics of the status of taxpayers in relation to common payment obligations, such as, for example, income and property taxes.

Subjects of income tax payment: nuances

Who transfers the profit tax to the budget? The main taxpayer in this case is UL (legal entity). The profit tax of 20% should be transferred by all firms that work on the OCH (the general system for the formation of payment obligations to the budget of the Russian Federation).

If the firm, in turn, moves to the USN, it will pay a reduced tax - 6% on revenue or 15% from the difference between income and costs within the reporting period. Individual entrepreneurs do not pay the fee in question. They - subjects of the tax on incomes of physical persons, under the condition that they work according to the DOS. IP on the USN, in turn, pay a tax in the same amount as the legal entity.

Who transfers the property tax to the budget?

The subject of property tax can have the status of both physical persons and firms. However, the amount for each type of payers is calculated according to different principles. If the relevant taxpayer is a taxpayer in the status of a physical person, the payment obligation is charged on the property owned by the citizen, based on its cadastral and inventory value in accordance with the norms of Chapter 32 of the Tax Code. In turn, the property tax of legal entities is determined by the provisions of Chapter 30 of the Tax Code.

The organization as a subject of profit tax generally pays a fee calculated on the basis of the average annual value of the object. And this, of course, is not the only difference in the approaches of the legislator to regulating the property tax for natural persons and legal entities. The principles of calculating both payment obligations differ, as well as the procedure for depositing funds into the budget.

Ratio of duties of legal entities and natural persons as subjects of tax

So, the legal entity is obliged to determine the amount of property tax independently. For citizens, the Federal Tax Service is carrying out relevant work. This pattern, in principle, is typical for many other taxes. For example - the one that is paid upon the fact that the firm receives commercial profits, is calculated by the company independently. And if it is a question of personal income tax from the salary of a citizen, the obligation to determine its value and pay to the budget is assigned to the employer. This nuance confirms the fact that the list of duties assigned to legal entities as tax entities is generally broader than that defined for citizens.

Having considered the essence of the subject of tax legal relations, we can also study the specifics of their object.

What is the object of the tax?

This is understood as an asset, revenue or profit physical persons or organizations that have a certain value and are subject to taxation by virtue of the provisions of the law. In the case of a property tax, this may be a property. In the case of commercial activities - income from sales of goods or services. Tax is most often charged on them in percentage terms - in accordance with the rate that is determined for a particular object by law.

The object and subject of the tax are concepts closely connected with each other. The second is actually the bearer of the first, which, in turn, predetermines the status of the subject as a participant in legal relations. If the object of taxation in the ownership of a person or organization is absent or not received as a result of commercial transactions, then they will not become subjects of the payment obligation.

Object and subject as elements of tax

It can be noted that along with the object and the subject, there are a number of other elements in the tax structure. Namely: the base, the rate, the period of calculation, the procedure, and the terms of payment. Also as a tax element, as a rule, the benefits established for him are considered. All components of payment obligations of citizens and organizations to the budget of the Russian Federation are determined by the legislation of the state.