Tax legal relations require the mandatory participation of entities in various statuses. What can they be? In this connection, can a citizen or organization acquire the status of a participant in tax legal relations?
What is meant by the subject of tax?
Subjects of tax (or legal relations in the field of fulfillment of relevant payment obligations to the budget) are individuals and legal entities that have the right to participate in various tax legal relations, have rights and obligations that are stipulated by regulatory legal acts of the Russian Federation at the federal, regional or municipal level .
A person, company or authority most often becomes subject to tax by virtue of entry into civil legal relations. For example, by signing a contract and receiving compensation for it, the contracting party is usually obliged to calculate taxes on income received and pay them to the budget of the Russian Federation. In addition, the person or company may have some source of tax in the property - for example, a property. Thus, not participating in civil legal relations, they nevertheless are subjects of tax legal relations. In this case, due to the effect 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, existing fees may be canceled or adjusted, and certain rates and particularities for calculating payments may be established. In relation to a number of taxes payable by citizens and organizations to the budget of the Russian Federation, privileges and deductions are established.
The main characteristics of tax personality
Experts highlight a number of key characteristics of tax personality. First of all, this status assumes that a person or organization has legal rights and obligations in the field of property and administrative legal relations that may be related to the calculation, payment, accounting of taxes and fees, and reporting on payments to the budget of the Russian Federation.
The tax legal personality may presuppose that a person or organization has the status of an object of tax control and the establishment of certain measures of responsibility for tax offenses for them. As a rule, legal entities have more responsibilities in this sense.
A taxpayer (JL) can enter into a wide range of legal relations - be a lessee or lessor, contractor, customer, owner, employer. The individual, in turn, in many cases has a greater scope of rights. But to the extent that they can be established by a specific agreement that it concludes, or by the status that is defined for it by certain provisions of the law.
The main Russian taxes, as well as the legal status of their entities are established at the level of federal law. Regional and municipal legal acts may determine the characteristics of specific elements of taxes - for example, their rates.
Participants in tax relations
Let us consider in more detail in what statuses the subjects of tax in various legal relations can be represented. Participants of the relevant communications in accordance with the legislation of the Russian Federation can be:
- individuals and legal entities 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 relations, in principle, can be considered closed. Almost any subject of tax, one way or another, will relate to any of the above categories of payers.
It is worth noting that all groups of participants in tax legal relations can be represented by foreign entities that operate in the Russian Federation or, for example, own any property in Russia.
It will be useful to consider the features of the status of taxpayers in relation to common payment obligations, such as, for example, income tax and property.
Profit tax payers: nuances
Who transfers income tax to the budget? The main taxpayer in this case is the legal entity (legal entity). Profit tax in the amount of 20% should be transferred by all firms operating under the DOS (general system for the formation of payment obligations to the budget of the Russian Federation).
If the company, in turn, switched to the simplified tax system, then it will pay a reduced tax - 6% from revenue or 15% from the difference between income and expenses within the reporting period. Individual entrepreneurs do not pay the fee in question. They are the subjects of tax on personal income, provided that they work on DOS. Individual entrepreneurs on USN, in turn, pay tax in the same amount as a legal entity.
Who transfers property tax to the budget?
The subject of property tax can have the status of both an individual and a company. However, the amount for each type of payer is calculated according to different principles. If the relevant tax subject is a taxpayer in the status of an individual, then a payment obligation is charged on the property owned by the citizen, based on its cadastral and inventory value in accordance with the provisions of Chapter 32 of the Tax Code. In turn, the property tax on legal entities is determined by the provisions of Chapter 30 of the Tax Code.
An organization, as a subject of income tax, generally pays a fee calculated on the basis of the average annual value of an object. And this, of course, is not the only difference in the approaches of the legislator to the regulation of property tax for individuals and legal entities. The principles of calculating both payment obligations and the procedure for depositing funds to the budget differ.
The ratio of the duties of legal entities and individuals as subjects of tax
So, legal entities are required to determine the amount of property tax on their own. For citizens, the corresponding work is carried out by the Federal Tax Service of the Russian Federation. A similar pattern, in principle, is also characteristic of many other taxes. For example - the one that is paid upon the receipt by the firm of commercial profit is calculated by the company on its own. And if we are talking about personal income tax from the salary of a citizen - the obligation to determine its size and pay to the budget lies with the employer. This nuance is confirmed by the fact that the list of duties assigned to a legal entity as a subject of tax is usually wider than that which is defined for citizens.
Having examined the essence of the subject of tax legal relations, we can also study the specifics of their object.
What is a tax object?
Such is understood as an asset, revenue or profit of an individual or organization having a certain value and subject to taxation by virtue of the provisions of the law. In the case of property tax, this may be a property. In the case of commercial activities, income from the sale of goods or the provision of services. The tax is most often charged to them in percentage terms - in accordance with the rate that is determined for a particular object by law.
The object and subject of tax are concepts that are closely related to each other. The second is actually the carrier of the first, which, in turn, determines 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 by him as a result of commercial transactions, then they will not become subjects of a payment obligation.
Object and subject as elements of tax
It can be noted that along with the object and subject in the tax structure there are a number of other elements. Namely: the base, rate, calculation period, order, as well as payment deadlines. Also, as an element of the tax, as a rule, the privileges established for it are considered. All components of the payment obligations of citizens and organizations to the budget of the Russian Federation are determined by state law.