Legislation on taxes and fees: the basis of relevant

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current legislation on taxes and fees consists of the Tax Code (hereinafter - the Tax Code), and create on its basis the acts of the federal and municipal levels, the effect of which provides that, if they come into effect and have been adopted before the entry intoforce of the Tax Code, they retain their legal relevance and apply only to the part, which is not in conflict with the Tax Code.This rule establishes that the Tax Code, not only the primary but also the rule of law on taxes and duties on the territory of the country.

the Tax Code includes two dialectically interrelated parts.One of them, the first, defines the basic concepts and categories used in the tax law.It also sets out the fundamental rights of taxpayers, their main duties are considered the rules of the inspection procedures, defined by some basic amount of the fine for tax violations.

second part includes chapters that outlines the rules regarding tax procedures and actions taken separately taxes.To those, for example, legislation on taxes and fees refers VAT and income tax.Note that in legislation does not include a variety of departmental orders and instructions, they are not even guidelines developed by the Tax Ministry.These documents are required or recommended for use only for the tax authorities.Mandatory for taxpayers, according to the law, are a guide to show how to fill in declarations.

Normative acts of other levels are not included in the legislation on taxes and levies, which acts on the territory of the Russian Federation.For example, issued by institutions from different levels of government on matters of taxation, is not entitled to modify or in any way supplement the current legislation on taxes and levies.

the Tax Code legitimizes the system of taxes levied on the entire territory in a uniform and mandatory and establishes and reveals the fundamental principles of taxation in the Russian Federation, to be followed by all the institutions related to the field of taxation.

Relationships that regulates the Tax Code - is a system of power relations on the formation, establishment, management and application in practice of action for the collection of taxes and fees.Also included are legal relations which arise directly in the course of fiscal control, it can be like to appeal acts, protests the actions of certain officials, facts and grounds for bringing them to justice.

exception is activities related to customs payments, as a special type of tax.These procedures and actions are considered by the customs legislation.

to tax legislation provides some special rules for their entry into legal force.Among other things, they are subject to the constitutional provision on the establishment of the presence or absence of retroactive effect or whether the legal inconsistencies.In accordance with this principle, the mismatch is recognized if there is at least one of the following circumstances, which is characterized by a legislative act:

- passed by an institution that has no rights to make any;

- if it cancels the rights which derive directly from the Tax Code;

- if amends, supplements or limit the duties of subjects of tax relations;

- prohibits acts permitted Code for taxpayers;

- prohibits actions allowed the Code to the tax system of the state institutions;

- changes the base, procedures and conditions of tax relations;

- changes the wording and content of the categories and terms that apply to the Tax Code of the Russian Federation;

- other parameters are not appropriate, and within the provisions of the Tax Code.

Relationships within the country are regulated not only the Tax Code, but individual acts that regulate specific area of ​​taxation, which is not provided in the Code because of its bulk.To those, for example, include the Law on Corporate Income Tax, which was adopted on the basis of factors, the diversity of species and forms of economic activity, and therefore the types and forms of taxation.