tax system - a combination of government payments, which are imposed on the territory of a certain state in the prescribed manner, using the methods of taxation, by means of special organs.
The tax system include: taxes, their taxpayers, the laws governing tax relations, as well as state power, which exercises control over the timely payment.
taxation system in Russia, as well as some other countries, including federal taxes, regional and local.Federal payments include fees paid by the same standards and rates throughout the state (the unified social tax, excise tax, water tax, value added tax, etc).Regional taxes - payments to regulatory authorities of the Russian Federation (transport tax, and so on.).Local taxes - payments that are preset by the authorities and municipalities are required to pay on their territory (eg land tax).
on the territory of Russian tax system operates in four specific modes.So, working a simplified taxation system, the agricultural tax, the tax on the joint income and a special mode that is used when performing specific production sharing agreements.
In accordance with the Tax Code, taxpayers - individuals or organizations who are required to pay all applicable fees and charges.The tax system of the state also includes the availability of tax agents - persons who shall be responsible for the calculation of all payments from the taxpayer and transfer them to the budget system of the country.
If we talk about the legislative framework should remember Russian Federal Law "On the basis of the tax system."All of the tax system, since 1992, based on it.This regulatory document was established list of taxes, duties and fees, which are to be transferred to the Russian budget.In addition, the law defines the duties and rights of taxpayers and, consequently, the tax authorities.
Later in the action was introduced Tax Code, which defines the basic concepts and regulates tax relations in the state.At the moment this is the main regulations governing the tax system.
main federal agency that performs functions of control over the observance of the current legislation - FTS (an abbreviation of Federal Tax Service).This body also ensures the completeness and correctness of calculation of payments, as well as the timeliness of their inclusion in the budgets of different levels.FTS is obliged to control the trafficking and production of tobacco products as well as the observance of the currency legislation of the Russian Federation.Of course, the tax system of the state rests not on one FTS: there are a number of territorial authorities, which reacted with the regulation and control of taxation.
Thus, the tax system is called a form of manifestation of tax relations between citizens and the state;One of the most effective instruments of state policy.
taxation system in Russia, as well as the tax system to foreign countries is rapidly changing due to changes in economic, political and social demands.It changes not only the system but also the functions that they perform.Nowadays taxes - this is not just a tool of replenishment of the state budget, and the main means of regulating the economy, which affects the structure of the state, its development and living conditions.
