Taxation of enterprises established by the legislation of the State where the object that is subject to taxation.When crossing the customs border of the goods must be the subject of managing the proper payment of the additional duties and taxes.Tax legislation regulates all relations in the accrual and payment of taxes and non-tax payments, as well as the rights and obligations of the parties to those relationships.
basic structure of the tax system will try to consider the example of the Russian Federation.So, directly by the Tax Code (hereinafter - the Tax Code), using the principle of equality for all, define the list of taxes and fees.According to the law does not allow the use of tax rates, benefits and any other special conditions, depending on the origin of the capital, belonging to the higher strata of government officials or certain forms of ownership.Taxation of enterprises should in no way hinder the development of the economy of the country or violate the unity of the economic space of the Russian Federation.
subject of the tax system is just the taxpayer and to the basic elements of taxation include the object of taxation, tax base and periods, tax rates, their application, and the terms of payment to the budget.Also, according to the legislation stipulates grounds for applying tax concessions.
According to the Tax Code the taxation of enterprises consists of a set of taxes, which are divided into federal, regional, special tax regimes and local.The system of federal tax forms by the inclusion of direct and indirect taxes, as well as the unified social tax.With regard to regional, then here are: transportation tax, taxes on gambling and business property.Special tax regimes provide for the use of the simplified taxation system.
Taking into account the foregoing, it is possible to make the following generalization.Under federal those taxes, which are established by the Russian tax legislation, and should be mandatory for the entire country.Regional and local taxes include those that are accepted by municipal legal regulations, and shall be paid only in the territory of these administrative units.Special tax regimes can replace the usual taxes on a special set by the Tax Code.
Taxation Enterprises should contribute to the expansion of its business activities.Often, because of flaws in the tax legislation of the taxpayers go "into the shadows" and creates schemes to minimize tax liabilities.
Due to the constant expansion of the range of individual households to the government the public is very often raised the issue of taxation of small businesses.In contemporary Russian works for such taxpayers simplified taxation system, has been determined by single tax rate to income.
basis of national experience of the subjects, it can be concluded that the taxation of small businesses today still imperfect.Thus, the use of "simplified taxation" does not allow the registration of VAT payers, and this greatly complicates the work with other business entities.Such taxation enterprise has another negative side - the application of a fixed rate to revenues.The system of tax calculation is not always economically profitable for businesses, as it does not take into account the costs incurred in the same period.
