The taxation of enterprises is established by the legislation of the state where the object is subject to taxation. When crossing the goods of the customs border, it is necessary for the business entity to pay an additional appropriate duty and taxes. Tax legislation governs all relations for the accrual and payment of taxes and non-tax payments, as well as the rights and obligations of the parties to these legal relations.
We will try to consider the basic structure of the tax system using the example of the Russian Federation. So, directly by the Tax Code (hereinafter - the Tax Code), using the principle of equality for all, a list of taxes and fees is determined. This legislation does not allow the application of tax rates, benefits and any other special conditions depending on the origin of capital, involvement of officials or a certain form of ownership in the highest layers of government. The taxation of enterprises should in no case hinder the development of the country's economy or violate the economic unity of the Russian Federation.
The subject of the tax system is the payer himself, and the main elements of taxation include the object of taxation, the tax base and periods, tax rates, the procedure for their application, and also the timing of payment to the budget. Also, this legislation stipulates the grounds for applying tax benefits.
According to the Tax Code of the Russian Federation, taxation of enterprises consists of a set of taxes, which are divided into federal, regional, special tax regimes and local. The system of federal taxes is formed by including direct and indirect taxes, as well as a single social tax. As for the regional, this can include: transport tax, taxes on the gambling business and property of organizations. Special tax regimes provide for the application of a simplified tax system.
Taking into account the above, we can make the following generalization. Under federal means taxes that are established by Russian tax legislation and should be mandatory for use throughout the country. Regional and local taxes include those that are adopted by municipal legal regulations and must be paid only on the territory of these administrative entities. Special tax regimes make it possible to replace the usual payment of taxes with a special one established by the Tax Code.
The taxation of enterprises should contribute to the expansion of its business activities. Often, due to deficiencies in tax legislation, part of taxpayers goes “into the shadows” and forms schemes for minimizing tax obligations.
In connection with the constant expansion of the circle of individual households, the government very often raises the issue of taxation of small businesses. In modern Russia, a simplified tax system is in place for such payers, which provides for the application of a certain single tax rate to income received.
Based on the domestic experience of the subjects, it can be concluded that the taxation of small enterprises is still imperfect. So, the use of “simplification” does not allow VAT registration by the payer, and this greatly complicates the work with other business entities. This taxation of the company has another negative side - the application of a fixed rate to the proceeds. This tax system is not always economically beneficial for the company, as it does not take into account the expenses incurred in the same period.