Concepts such as tax and collection are used almost everywhere in the economy. They involve the payment of a specific amount to the budget. The legislation enshrines the concept of tax and duty. The difference between tax and collection also exists.
Tax concept
Tax is a specific amount that is paid by legal entities and individuals to the country's budget. This fee is considered mandatory and free of charge. Now taxes are paid on wages, real estate sales, transactions.
Funds are spent on the needs of the country. It turns out that the state withdraws some of the money from the population to support its activities. The calculation of the amount of tax is determined by the tax base.
Types and functions of taxes
In Russia, taxes are:
- federal: paid throughout the country;
- regional: exist in the constituent entities of the Russian Federation;
- local: approved by local authorities.
Mandatory payments are necessary for the redistribution of cash resources. They also serve to regulate economic processes and track timely budget replenishment.
Collection definition
Understanding the difference from tax collection will help the interpretation of both concepts. To receive any service from government agencies, a payment is called a fee. Funds are transferred by individuals and legal entities. Such payment is made at one time and voluntarily.
If a service is needed, then citizens pay for it, since this is provided for in cooperation with citizens of state bodies. The fee is presented in the form of a specific amount, which is transferred for a certain work. He is paid for obtaining licenses, permits.
Comparison
What is the difference between tax and collection? There is not much difference between these concepts, since they provide for the payment of funds to the budget. But there are differences between these terms. The difference between the fee and tax is due to the fact that the second payments are considered mandatory, and the first are paid if necessary. And their payment is the same.
Another difference between the tax and the tax is that the former can be seized without the permission of the citizen, and the latter requires the consent of the payer. Payments also have a difference in calculating the amount. The tax is presented in the form of interest, and the fee in the prescribed amount. Therefore, amounts may vary.
Another difference between the fee and the tax is that the first payment is free of charge, while the second one receives any information or service. Both are determined by law. The tax is paid periodically, and the fee - only once.
What are taxes and fees based on?
The rules for calculating taxes and fees are contained in the main document - the Tax Code of the Russian Federation. But there are issues that are resolved at the regional and local levels. For this, relevant documents are issued.
By law, regional and local authorities themselves can approve the principles of charging. This is carried out with the help of normative acts. The Tax Code establishes the type of tax or fee, the rules for their calculation, payment, and local authorities approve additions to the norms.
Tax Information
Payment of taxes is the responsibility of citizens, as this rule is prescribed in law. It is necessary to deposit funds in a timely manner, since fines and penalties are provided for in arrears. There are several ways to find out about their availability and size. You can contact the tax office, where the employee will provide the necessary information.
You can determine the availability and amount of taxes using modern services. Portals are working for this, helping to quickly find out the necessary information on the TIN. After receiving the information, it will be clear how much should be paid.
Tax payment
There are many ways to pay taxes. You can use any of them, since the funds will still be credited. Each company has a special account that will serve for mandatory payments. If there is a delay, then interest is charged. Then payment is made with the help of bailiffs.
Notifications of tax payment to individuals are received at the place of registration. A citizen can independently apply to the tax service to obtain the necessary information. Payment can be carried out using any bank, mail, Internet services.
Overdue Responsibility
For timely payment by state authorities, the following measures may be applied:
- urgent payment alert;
- accrual of fines;
- seizure of property;
- suspension of bank account procedures.
These measures apply only in extreme cases. Typically, the payer is notified of the presence of debt. It only needs to be paid in a convenient way. Timely repayment of mandatory payments will prevent accrual of fines and penalties.