In addition to the general taxation that exists for enterprises, organizations of various types of activities, as well as for private entrepreneurs, in the Russian Federation the tax code provides the opportunity to switch to the so-called special tax regimes, if any, are provided for by applicable law. These regimes are divided into four types and are an integral part of taxation, occupying a special, key position in it.
In each country, for different budgets, there are established tax regulatory regimes, which consist of a set of applicable taxes and a certain class of fees, the principles of their approval, introduction and cancellation, as well as methods of tax liability and control.
The tax system of Russia consists of the following levels of tax collection:
- federal, approved at the federal assembly, contains nine types of taxes;
- regional, established at the regional level, includes three types of taxes;
- local, adopted at the level of local governments, contains two types of taxes.
Enterprises, organizations and private entrepreneurs can pay taxes either according to the general taxation regime, or according to one of four special regimes, if such is provided for in their activities, Art. 18 of the Tax Code of the Russian Federation and is established by this code or other legislative documents on the collection of taxes.
Special tax regimes in 2012 provide a special procedure for determining taxation, as well as the possibility of exemption from payment of certain fees. And they are divided into chapters of the code into the following categories:
a) the tax regime for agriculture (URN);
b) a simplified taxation system;
c) the type of a single tax on income provided by the tax system derived from certain (certain) types of activity;
d) the tax system in the preparation of production sharing agreements.
All special tax regimes mean replacing the payment of several taxes with the possibility of paying one and have a list of tolerances and restrictions for the transition.
In the case of incompetence of the chief accountant in an enterprise that does not have knowledge of the opportunities specifically provided by the tax code to reduce the cost of paying taxes to the state treasury, such an enterprise or private company may incur increased losses, thereby reducing its net profit. That is why it is so important to closely monitor any changes or additions to the code, the special tax regimes of which are changed in accordance with world standards and state policy. Today, these changes are made quite often, and in addition to periodicals (newspapers, magazines), modern technologies via the Internet provide extensive tracking capabilities for any amendments to the Tax Code of the Russian Federation.
When considering special tax regimes, it should be borne in mind that any of them has its advantages and is not without drawbacks. In addition to the single tax (UTII), stipulating specific conditions for the work of enterprises, organizations and individuals, the rest can be applied voluntarily. It should be borne in mind that, having chosen one of the special modes, it will be impossible to return immediately to the previous one. The period established by the Tax Code of the Russian Federation is one year from the moment of transition to a new tax collection regime.
If violations by dishonest taxpayers of the tax payment regime occur, the company risks losing the right to use it in the future.