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

The procedure for establishing, amending and abolishing taxes and fees is determined by the supreme body of representative power of the country. The rules for calculating and deducting payments are fixed in the Tax Code. The code also explains the basic concepts and terms with which the system of taxes and fees in the Russian Federation is associated. Consider the main ones in the article.

General characteristics of the tax system of the Russian Federation

It is given in chap. 2 Tax Code. 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 according to certain rules. Deductions are made by both legal entities and citizens. The tax is a gratuitous, individual and compulsory payment withheld from individuals and organizations in the form of alienation of funds belonging to them by the right of operational management, ownership or economic management. These contributions are used to finance the activities of government institutions. The fee is a mandatory contribution that is levied on citizens and enterprises to ensure that legally significant actions by authorized bodies are performed against them. The list of services provided, inter alia, includes the provision of any rights and the issuance of licenses (permits).

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

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

1. Fully entering the state budget. For example, VAT.
2. Regulating revenue. The system of taxes and fees in the Russian Federation provides for the redistribution of the amounts received from payers in the state budget on budgets of other levels. These include excise taxes, personal income tax, deductions from profits, etc.
3. Having a special purpose and 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. Mining tax.
3. Excise taxes.
4. Water tax.
5. UST.
6. Fees for the use of wildlife and biological water resources.
7. Personal income tax.
8. Corporate profit tax.
9. State duty.

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

Important point

The effect of acts of legislation on taxes and fees in time in most cases is not limited. However, some documents have a specific validity period. Periodically, the provisions of the Code and other regulatory documents may be revised, adjusted, supplemented. It should be noted that, in accordance with Art. 3 of the Federal Law governing the rules for holding a referendum, questions relating to the establishment, cancellation, changes in fees and taxes of a federal purpose cannot be submitted to a nationwide discussion. This means that in the field of taxation it is forbidden to use the mechanism of direct democracy.

Principles of Taxation

The direct collection of a tax or tax payer is preceded by two interrelated and consistent legislative procedures: the establishment and introduction. They stipulate the legal possibility of alienation of funds in accordance with the provisions of the Tax Code. The establishment of a tax is the adoption of a regulatory document by which a specific mandatory payment is determined. This procedure is a kind of legal fact of the creation of deductions. It allows you to determine state and territorial payments (taxes and fees of constituent entities of the Russian Federation). Regional deductions are introduced on the basis of the Federal Law, as well as regulatory documents adopted by the territorial authority.

Key elements

It should be noted that to establish a tax does not mean to name it. During the procedure, the mandatory elements of deductions should be determined. These include, in particular:

• an object;
• bid;
• period;
• rules and terms of payment, etc.

Second phase

The introduction of a tax is the adoption of a regulatory document that establishes an immediate obligation to pay it. So that a specific deduction can actually be carried out, it must be determined. This means that the representative body provides for the possibility of alienation of funds, names elements of taxation. After this, the obligation of the payer to make a mandatory deduction is formulated. The presence of the considered stages is fixed in Art. 1 and 2 NK.

Termination of Duty

The Tax Code provides for the possibility of tax cancellation. It represents the termination of the collection of payment and its exclusion from the sphere of taxation. These actions are carried out in accordance with the regulatory document adopted by the representative body. The cancellation of the tax can also be caused by the expiration of the document by which it was introduced (if the latter had the corresponding restriction).

Territorial Payments

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

1. Payments are provided in the Tax Code.
2. All mandatory taxation elements are defined.

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

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

Similar to how taxes and fees are determined by constituent entities of the Russian Federation, local payments are introduced.

Nuance

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

Types of Territorial Payments

Taxes and fees of constituent entities of the Russian Federation are introduced by regulatory documents that do not contradict the Tax Code. When determining them, representative bodies of administrative units fix:

1. Dates and rules for deductions.
2. Rates.

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

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

Object of taxation

For it, domestic organizations are real estate and movable property. It includes, among other things, material assets that are transferred for temporary use, possession, disposal or trust management, as well as those entered into joint activities. This property should be accounted for as a fixed asset in accordance with accounting rules. For foreign enterprises that operate on the territory of the country through their permanent missions, the object of taxation is real estate and movable property recognized as fixed assets.

Features of legal regulation

The mechanism by which the taxation system is managed in the Russian Federation is a special set of legal means. They are organized in a consistent way and help overcome obstacles that arise in meeting the needs of participants in legal relations. The purpose of tax regulation is to ensure the movement of interests held by subjects to certain values. Its principles act as guidelines for the formation of the corresponding state tax policy. They are of key importance in law enforcement. This is due to the fact that all the provisions of regulatory documents, on the basis of which taxes and fees of the constituent entities of the Russian Federation are fixed, as well as deductions to the state budget, must be implemented in accordance with the basic approaches enshrined in the Tax Code.

Principles

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

1. Universality, justice and equality of taxation. This principle implies the right of each participant in tax relations to protect their own interests within the framework of 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 volume, participants in legal relations should have equal rights and obligations.
2. Singleness. This principle means that for one and the same object only one type of tax should be provided, with which it is taxed only once for a specific period.
3. Preferential treatment. This principle presupposes the presence in the legislation of norms defining for certain payers certain concessions in the field of taxation.
4. Economic balance. In determining the mandatory contributions, the actual ability of the person to make them must be taken into account.
5. Denial of the reverse effect of the law. The norms by which payments are adjusted cannot be applied to relationships that arose prior to their adoption.
6. Non-discriminatory taxation. This principle prohibits the use of fees and taxes according to different rules based on racial, ideological, political, gender, national, ethnic and other differences between individuals.

Legal relationship

The relations established in the system of taxes and fees of the Russian Federation are regulated by the norms of social interactions. They arise as part 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 holding their violators accountable. Participants in legal relations are vested with certain rights and bear specific responsibilities related to the taxation process. These interactions:

1. Appear in the framework of state policy on the establishment and collection of mandatory budgetary contributions.
2. They have a targeted focus. The tax system is subject to specific tasks - the establishment and collection of payments.
3. They are formally defined. Tax relations provide regulation of specific relations established between certain participants.
4. Provided by methods of state coercion. In case of violation of the regulations governing the scope of taxation, a response from the protective mechanism is manifested.

Tax relations have a complex structure. It is revealed through categories such as:

1. Grounds for the emergence of relationships.
2. Object and subject.
3. Obligations and rights of participants.

Classification

Tax relations can be substantive and procedural. Within the framework of the former, the stipulated obligations and rights are oriented towards obtaining certain property benefits. Procedural relationships are subject to regulatory requirements. They provide for certain procedures, consolidate the list of actions that are allowed to be performed by participants, formulate rules, terms and other procedural relations, in turn, are divided into regulatory and protective.

The former are aimed at streamlining, consolidating and developing social relations with a property character. Regulatory relations are classified into relative and absolute, passive and active. The latter express the dynamics of tax law. Passive relationships are formed in accordance with prohibiting and governing standards. Absolute interactions are individualized only in relation to one participant having the right to demand (state, for example). Relative relationships are individualized bilaterally. In such interactions, the authorized subject is opposed by a specific participant who has a certain set of legal obligations.

Relationship specifics

Tax interactions are provided by state protection. They are formed in the field of taxation. Tax relations are public. They are formed between various individuals (physical and legal). Tax relations are legal and arise exclusively in the field of taxation. The legal connection of the participants is ensured by the complex of their rights and obligations.

Subjective opportunities belong to authorized persons. They enter into relations as, for example, a control body and, accordingly, have certain powers. The payer in the legal relationship acts as a liable person. He must commit specific legally significant acts in favor of the state (to pay a tax, for example). The obligation of the payer may consist in refraining from taking any action (not violating the rules, for example).