What is a tax?Clarification is provided in the Tax Code, which determined that the payment relates to compulsory and will be charged with legal entities and individuals for financial support of government activities and the functioning of municipalities.The tax applies to gratuitous payments.
businessmen and ordinary citizens in answering the question of what the tax point out that the fee causes significant damage to the budget sector.The state has conducted activities aimed at explaining to citizens that the tax - a kind of fee for the achievements of civilization in a society (which is the meaning of this inscription adorns the facade of the building the US Internal Revenue Service).Due to tax revenues, the company can deal with market failures, as well as to fund those areas of activity in which modern business is not seeking to invest own capital because of the long payback period.Another area of tax revenues - the financing of public goods.
If summarized, what is the tax, it is taken by the State, represented by the relevant public authority, unilaterally mandatory payment to the treasury of the country, carried out in approved amounts and having a stable and non-equivalent character.
State, represented by the tax authorities are entitled to demand repayment of taxes from citizens in full.In the case of improper performance or failure to complete the tax authority has the right to use measures such as compulsory collection of the amounts outstanding under the current legislation.
find out what the tax should apply to such concepts as "tax base", "tax rate", "the object of taxation" and "tax period".Thus, under the subject property or understand the actions for which the payer has outstanding commitments.The tax base is a physical characteristic value of the object which is to be charged tax.Determination of base established by the Tax Code.The rate - calculated value of the obligation payable to the budget by one object or the tax base.This term is set as a percentage.
as tax period assumed time period, which is set in relation to certain types of taxes and other mandatory budget payments, after which there is a direct definition of the object and the tax base, calculation of the tax amount that is payable to the budgets of different levels.
Because as the object of taxation can be accepted property owned by the payer, the tax when buying an apartment in the framework of the current legislation needs to be paid to the budget.Wherein said payment is released to the local budget, and enough is tightly controlled by the tax authorities.
