When taxes and fees of the subjects of the Russian Federation are put into effect and cease to operate?

The procedure for establishing, amending and abolishing taxes and fees is determined by the supreme body of the representative power of the country. Rules for the calculation and payment of payments are recorded in the Tax Code. The code also explains the basic concepts and terms with which the system of taxes and fees in Russia is linked. Let's consider the main ones in the article.

General characteristics of the tax system of the Russian Federation

It is given in Ch. 2 NC. The system of taxes and fees in the Russian Federation is a set of mandatory payments that are levied on the territory of the country by certain rules. Deductions are made both by legal entities and by citizens. A tax is a free, individual and mandatory payment, withheld from individuals and organizations in the form of alienation of funds held by them in accordance with the law of operational management, property or economic management. These deductions are used to finance the activities of institutions of power. As a fee is a mandatory contribution, which is levied on individuals and enterprises to ensure that legally significant actions are carried out by authorized bodies. The list of services provided includes, inter alia, the granting of any rights and the issuance of licenses (permits).

The concept and types of taxes and fees in the Russian Federation

The considered payments are provided exclusively in accordance with the provisions of the Tax Code. Federal fees and taxes are established throughout the country, unless otherwise stipulated by regulations. They are credited to budgets of different levels. The following types of taxes and charges are established in the Russian Federation:

1. Completely entering the state budget. For example, VAT.
2. Regulating the revenue side. The system of taxes and fees in the Russian Federation provides for the redistribution of amounts received from payers to the state budget from budgets of other levels. These include excises, personal income tax, deductions from profits, etc.
3. Those who have a designated purpose and who are entering the funds. These payments are credited to the state budget.

Types of taxes and fees in the Russian Federation are grouped in the list:

1. VAT.
2. Tax on the extraction of minerals.
3. Excises.
4. Water tax.
5. UST.
6. Fees for the use of wildlife and biological water resources.
7. Personal Income Tax.
8. Corporate income tax.
9. State duty.

The Code may provide for special regimes in which taxes are introduced that are not specified in the Tax Code.

An Important Moment

The effect of acts of legislation on taxes and fees over time in most cases is not limited. However, some documents have a specific period of validity. Periodically, the provisions of the Code and other normative documents can be reviewed, amended, supplemented. It should be noted that, in accordance with Art. 3 FZ, which regulates the rules of holding a referendum, issues relating to the establishment, cancellation, modification of federal fees and taxes can not be submitted to the national discussion. This means that in the sphere of taxation it is forbidden to use the mechanism of direct democracy.

Principles of taxation

Directly levied from the payer of the tax or levy is preceded by two interrelated and sequential legislative procedures: establishment and introduction. They stipulate the legal possibility of alienating funds in accordance with the provisions of the Tax Code. The definition of tax is the adoption of a regulatory document, through which a specific mandatory payment is determined. This procedure is a kind of legal fact of creating deductions. It allows to determine state and territorial payments (taxes and fees of RF subjects). Regional allocations are introduced on the basis of the Federal Law, as well as normative documents adopted by the territorial authority.

Key Elements

It should be noted that setting a tax does not mean to name it. In the course of the procedure, mandatory elements of the deduction must be determined. In particular, they include:

• an object;
• Bid;
• period;
• Rules and terms of payment, etc.

Second phase

The introduction of a tax is the adoption of a normative document, which establishes a direct obligation to effect its payment. For a specific deduction to be actually carried out, it must be determined. This means that the representative body provides for the possibility of alienation of funds, calls the elements of taxation. After this, the duty of the payer to make the compulsory deduction is formulated. The presence of the stages considered is fixed in Art. 1 and 2 NC.

Termination of duty

The Tax Code provides for the possibility of canceling the tax. It is the termination of the collection of payment and its exclusion from the sphere of taxation. These actions are carried out in accordance with the normative document adopted by the representative body. The cancellation of the tax may also be caused by the expiry of the validity of the document by which it was entered (if the latter had an appropriate restriction).

Territorial payments

Taxes and fees of the subjects of the Russian Federation are introduced subject to a number of conditions:

1. Payments are stipulated in the Tax Code.
2. All obligatory elements of taxation are defined.

Payments to be paid throughout the country are determined by the representative body. In the relevant chapter of the Tax Code, the elements of taxation are fixed, specific payers are determined. Taxes and fees of subjects of the Russian Federation are introduced in 2 stages:

1. At the first stage, the highest representative body determines payers and key elements of taxation. This information is entered in the Tax Code. For the rate and the term of deduction, the basic rules and specific limits are formulated.
2. In the second stage, the territorial representative body determines, in accordance with the head of the NK, specific tariffs and the period for the implementation of mandatory contributions.

In the same way as taxes and fees of subjects of the Russian Federation are determined, local payments are introduced.

Nuance

The introduction of federal taxes is carried out simultaneously with their establishment. For territorial allocations, another rule is defined. Taxes and fees of subjects of the Russian Federation are introduced from the moment the regulatory document adopted by the representative body of the corresponding administrative unit comes into force. It is he who fixes the duty of payers to make deductions to the budget.

Types of territorial payments

Taxes and fees of subjects of the Russian Federation are introduced by normative documents that do not contradict the Tax Code. At their definition representative bodies of administrative units fix:

1. Terms and rules of deductions.
2. Rates.

Other elements of taxation are defined in the Tax Code. In addition, representative bodies are entitled to establish tax privileges, procedures and grounds for their application. Territorial obligatory payments include deductions:

1. From the property of enterprises.
2. With transport.
3. From the gambling business.

Object of taxation

As it for the domestic organizations is real and movable property. It includes, among other things, material values that are transferred to temporary use, possession, disposal or trust management, as well as those entered in joint activities. This property should be accounted on the balance sheet as an OS by the rules of accounting. For foreign enterprises that work in the country through their permanent missions, immovable and movable property, recognized as fixed assets, is an object of taxation.

Features of legal regulation

The mechanism by which the taxation system in Russia is managed is a special set of legal means. They are organized in a consistent manner and contribute to overcoming obstacles that arise in the way of meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of interests available to the subjects, to certain values. Its principles serve as guidelines for the formation of an appropriate state policy in the field of taxation. They are of key importance in law enforcement practice. This is due to the fact that all provisions of regulatory documents on the basis of which taxes and duties of the constituent entities of the Russian Federation are consolidated, as well as deductions to the state budget, should be implemented in accordance with the basic approaches enshrined in the Tax Code.

Principles

The tax system operates on the basis of guiding principles. They act as a basis for regulating relevant legal relations. The key tax principles include:

1. Universality, justice and equality of taxation. This principle presupposes the right of each participant of tax legal relations to protect their own interests within the rules defined in the norms. Each person is obliged to make deductions, fixed in the Tax Code. At the same time, regardless of their size, participants in legal relations should have equal rights and obligations.
2. Single-time. This principle means that for one and the same object there should be only one type of tax, which it is taxed only once for a specific period.
3. Redundancy. This principle presupposes the existence in the legislation of norms defining for certain payers some indulgences in the sphere of taxation.
4. The economic balance. When determining mandatory contributions, the actual ability of the person to implement them should be taken into account.
5. Denial of the reverse action of the law. The norms by which the amounts of payments are adjusted can not be extended to the relations that arose before their adoption.
6. Non-discriminatory taxation. This principle prohibits the use of levies and taxes according to different rules on the basis of racial, ideological, political, gender, national, ethnic and other differences between persons.

Legal relations

The ties established in the system of taxes and fees of the Russian Federation are regulated norms by public interaction. They arise in the framework of various procedures. The latter, in fact, include the establishment, introduction, abolition of fees and taxes, as well as monitoring the implementation of the provisions of the Tax Code and bringing to justice their violators. Participants in legal relations are vested with certain rights and bear specific duties related to the process of taxation. These interactions are:

1. Appear within the framework of the state policy on the establishment and collection of mandatory budget allocations.
2. Have a targeted focus. The tax system is subject to specific tasks - the establishment and collection of payments.
3. Are formally defined. Tax legal relations provide for the regulation of specific relationships established between certain participants.
4. They are provided by methods of state coercion. In violation of regulations governing the scope of taxation, there is a response from the side of the protective mechanism.

Tax relations are complex. It is disclosed through categories such as:

1. Grounds for relationship.
2. Object and subject.
3. Duties and rights of participants.

Classification

Tax legal relations can be material and procedural. As part of the first, the duties and rights envisaged are aimed at obtaining certain property benefits. Procedural relations are conditioned by regulatory requirements. They provide for certain procedures, fix a list of actions that are allowed to be performed by participants, formulate rules, deadlines, etc. Procedural relations, in turn, are divided into regulatory and protective ones.

The first are aimed at streamlining, consolidating and developing public relations that have a property character. Regulatory relations are classified into relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relations are formed in accordance with the prohibiting and governing norms. Absolute interactions are individualized only with respect to one participant having the right to demand (states, for example). Relative relations are individualized bilaterally. In such interactions, the authorized individual is confronted by a specific participant who has a certain set of legal duties.

Specificity of relations

Tax interactions are provided by state protection. They are formed in the sphere of taxation. Tax relations are public. They are formed between different persons (physical and legal). Tax relations are legal and arise exclusively in the field of taxation. The legal communication of the participants is provided at the expense of a complex of their rights and duties.

Subjective opportunities belong to empowered persons. They enter into relations as, for example, a supervisory body and, accordingly, have certain powers. Payer in the legal relationship acts as an obliged person. He must commit to the state specific legal acts (pay tax, for example). The duty of the payer can consist in refraining from committing any actions (not violating the rules, for example).