The Rights and duties of the taxpayer in RF

The Rights and duties of the taxpayer in RF.

• Tax this price, which we all pay for possibility to use the public facility for determined total integer, for instance, the defence and have an influence upon distribution incom and property between people .

By Svensson

The Plan

• The Notion of the taxes and collection.
• The Duties of the taxpayer.
• The Rights of the taxpayer.

Tax

• obligatory, individually free payment, charging organ state authorities different level with organization and physical persons in purpose of the financial provision to activity state and (or) of the municipal formation
• The Tax follows to distinguish from collection (the duties), which charging carries not free nature, but is a condition of completion in respect of their payer determined action.

Tax system

• Charging the taxes is adjusted by tax legislation. The Collection of the installed taxes, as well as principle, the forms and methods of their determination, change, cancelling, charging and checking form the tax system.

Types of the taxes

• 1. Direct and indirect:
• Direct are levied with economic agent for incoms from factor production( the personal income-tax, tax on profit);
• Indirect consisting in most price on consumer item tax with sale, value added tax)

Types of the taxes

• 2. Chord and income:
• Chord are fixed outside of dependencies from level of the incom of the economic agent;
• Income-taxes - some determined percent from incom (13%)

и

Types of the taxes

• The Income-taxes themselves are divided on three types:
• The Progressive tax tax, beside which average tax rate dependent straight pro rata from level of the incom. Thereby if incom of the agent increases, that grows and tax rate. But if, on the contrary, falls the value of the incom, that rate in the same way falls.
• The Retrogressive tax tax, whose average rate of the tax back proportional level of the incom. This means that when increase incom economic agent, rate falls, and, on the contrary, grows if incom decreases.
• The Proportional tax tax, rate which does not depend on values of the taxed incom.

Types of the taxes

• Federal tax and dues
• (are fixed by Tax code and obligatory to payment on the whole territory of the Russian Federation):
• value added tax excises
• tax on incoms of the physical persons united social tax tax on profit organization tax on mining useful fossilized tax with property, moving over to order of the inheritance or presenting water tax
• dues for use object animal of the world and for use object water biological resource state duty

Types of the taxes

• Regional tax
• (are fixed by Tax code and law subject to Russian Federation about tax and obligatory to payment on territory corresponding to subject to Russian Federation):
• tax on property organization tax on gaming business transport tax

Types of the taxes

• Local tax
• (are fixed by Tax code and normative legal acts representative organ municipal formation about tax and obligatory to payment on territory corresponding to municipal formation):
• земельный tax tax on property of the physical persons

Taxpayers

• the subjects of the tax relations, on which law is entrusted duty to pay the tax to account of the own facilities.

the juridical persons:

-an usual organizations

-small businesses -commercial

-a nonprofit organizations

the physical persons:

Person

Person - a businessman

Duties taxpayer

• Well-timed and full payment of the tax.
• The Duty to lead accounting, form the reports about financial and economic activity, providing silt safety not less five years.
• Duty to present tax organ required for calculus and payment of the taxes documents and information

Duties taxpayer

• The Duty to contribute the corrections in accounting reporting in size of the amount сокрытого or understated incom (arrived), revealled check tax organ.
• The Duty in the event of disagreement with fact, stated in act of the check, present the written explanations a motive refusal of signing of this act.
• Duty to report tax organ in десятидневный period about accepted decision on liquidations (reorganization) of the juridical person

Rights taxpayer

• The Right to use the privelege on payment of the taxes on base and in order, installed by legislative acts.
• The Right to present the tax organ documents, confirming right on priveleges on tax is derived by the first.

Rights taxpayer

• The Right to get acquainted with acts of the check, called on tax organ, is a warranty of the right on protection.
• The Right to present the tax organ of the explanation on calculus and payment of the taxes and on acts of the called on check.
• The Right in installed by law order to appeal the decisions tax organ and actions of their executives.

Responsibility for breach tax legislation

• Punishments are provided For tax crimes in the manner of fine, deprivations of the liberty, deprivations of the right to concern with business activity on determined period.

Д/З

• Page.131-132, record
• Select the material from SMI, global network, containing example of the taxation of the people, enterprise, organization (indicate the full name of the source, date of the publishing) Esse to subjects of the epigraph of the lesson.