The bulk of the revenues of the state budget and extra-budgetary funds is the tax amount to the transfer.Taxes - compulsory payments, in fact, they are free of charge, as opposed to the fees.The Tax Code Russia is an exhaustive list of taxes and other not included in it, payments are administered in our country can not.But apart from this, the tax must still contain all the required elements.One is the tax period.Close to it, but not the same type, the concept of the reporting period - this is an optional element of the tax.
tax period - a period of time, the time period for determining the different elements of the tax - the tax base, and, directly, the tax itself.Not to be confused with the term of the tax period tax.As a rule, the tax period is one calendar month or a calendar year - it will depend on the specific tax.But most of the reporting period is the quarter that is three months.The reporting period also because is an optional element that its tax legislation may include, but maybe not.Even the regions and municipalities are independent in solving the issue of the reporting period - want to install - want to not install.
In the calculation of taxes and fees in the payment documents indicated rate of the tax period, consisting of ten digits.Outside the presence of and specifies the reporting period.We are talking about the fact that no tax is paid once, and periodic payments, and at the end of the tax period determined the final amount of tax, net of advance payments.This indicator can be monthly, quarterly, semi-annual or annual.
For each tax period, set your tax provided by the tax code.Not only the tax established by the federal legislation, but also its essential elements: subjects and objects, the tax base and rates, tax period and the procedure of calculation and the procedure and terms of tax payments.All other elements of the tax are optional.
Federal taxes are established and put into effect at the same time.But for regional and municipal units must enter the already established federal taxes private individual act.The authorities and local entities are competent only within the confines of the Russian Federation.
tax period for income tax is established (and introduced) is at the level of the Russian Federation, since this is a federal tax, payable to the federal treasury.All taxes in this country are accepted and approved by federal authorities - the Federal Assembly of the Russian Federation (the State Duma and the Federation Council).
Income tax is calculated in relation to organizations, not individuals.This tax is direct.The tax on this tax period coincides with the calendar year.Further, the taxpayer - organization - should this year to calculate the income tax based on the tax base.The tax base - is the economic basis of the tax, in this case, will take into account all the income of the enterprise, net of all expenses, that is, we are talking about net income.The tax legislation provides for advance payments on this type of tax - every three months.But there is a monthly tax report for the reporting year.After this, the 20th day of the following year, the organization shall submit to the authority at the location of the company declaration (application form), which counts the tax payable.On the basis of this statement and paid income tax.His term of payment - before the 25th of the following year.
