tax elements are a set of principles, terms and rules of regulated standards legislation.Himself tax is a fee levied by the authorized state bodies in the budget and off-budget funds to improve the welfare of the population and maintenance of management.
The full establishment of the tax is carried out only after the determination of its basic elements and categories of persons who undertakes to pay.Do not forget about the establishment of a select group of individuals and legal entities, which can count on discounts or benefits.
elements of the tax and their characteristics:
- base (the foundation on the basis of which the amount of tax).
- rate (the amount of interest accrued on the selected database).
- period (time during which a set rate and the tax base).
- object (ie, where tax is paid).
- subject (the one who is obliged to pay).
- Period (the period for which you need to make a payment).
Under the object to be understood certain property or goods, the specific amount of income or profit or other thing of value or tangible content.The current legislation provides for a list of objects that is subject to taxation.In our country, this document speaks of the Tax Code and the Tax Code of the Russian Federation.
Such elements of the tax, as the rate payer allow yourself to consider an amount required to be paid, based on the income earned or an existing property.Simply put, it is established by the state or the percentage share of the profits.Bids may be of several types:
- proportional;
- solid;
- regressive;
- progressive.
first assume the same taxation without division in terms of revenue.Solid interest tax rate implies a certain rate of interest per unit of goods, for example, one ton of gas.Progressive rate protects vulnerable people, as increases with income.That is, the greater the income received by the taxpayer, the greater part of it has to pay to the state.The opposite effect is a regressive tax interest rate, as the increase in income leads to a decrease in rates.Thus, the state stimulates the growth of productivity and efficiency of some industries.
But that's not all elements of the tax prescribed in legislation.The Tax Code contains the basic principles of the schemes and frameworks and is a tool for regulating respectively the authorized service at the federal and local levels.The foundation for the establishment of bases in this reporting period are details of financial statements of each taxpayer.If during the verification of the legal entity found some distortion or even errors, it is necessary to recalculate the tax deductions and consult with the corrected documents to the tax office, if the payment has already been made.If, according to restated data revealed a surplus of payment, he may at the request of the taxpayer or to go to the expense of the next period, or (less commonly) to go to a bank account.
elements include the tax period, ie the period during which the action of the installed base and the tax rate.As a rule, the period of a calendar year shall be elected.When a company is registered as a legal entity and, therefore, as a taxpayer, the tax period is calculated from the date of registration until the end of the year.
above components are elements of the legal structure of the tax.In general terms, they are all aimed at regulating the process and system of tax payments.And speaking of the strategic objectives, it is considered important to maintain and improve the welfare of citizens and the country as a whole.
