Elements of taxation (the list of definitions, types)

Tax as an economic category, characterized by its own system of elements, which expresses its content and form. The set of components form a single concept of a tax. Elements of the tax is a constituent parts (components) of the tax, in the aggregate determine its form and content, design principles and organization of collection and regulated by the laws of the state.
Art. 17 Part 1 of the Tax Code states: "The tax is established only when the taxpayers and identified the following elements: object of taxation, tax base, tax period, tax rates, tax calculation procedure, the procedure and terms of payment of tax."
In tax law distinguish essential and nonessential elements of the tax.
The essential elements without which the calculation and payment of tax in the budget is uncertain, include the taxpayer (payer), the object of taxation, the subject of the tax scale tax method of accounting for the tax base, tax period, the unit of taxation, the tax rate and method of taxation, tax calculation procedure, methods and procedures for payment of the tax period the tax, period.
For non-essential (optional) elements of the tax, the absence of legislative definition which does not affect significantly on the performance of tax obligations of payers, but can reduce the quality of their performance, include: keeping order and return the wrong amount of tax withheld and accrued penalties, liability for tax offenses, tax benefits, etc.
Taxpayer (taxpayer) - a natural or legal person to whom the law obliged to pay tax.
Media tax - a person who receives and bears the tax burden as a result of his transcriptions.
The object of the tax - it is an object or action (event, state), the subject of tax, which falls on the tax. The names of many taxes derived from the object of taxation.
Rise to tax liability is the existence of the object of taxation. Russian tax legislation has defined the following objects of taxation: income (profit), the gross revenue, the cost of certain goods, certain types of taxpayers' transactions with ts.b., currency, value-added production, possession and transfer of property.
Each object has its own tax and taxation of the same object can not be taxed more than 1 times in the law for this tax period.
The subject of the tax - it is an object of the tax to the spread (emergence) to its tax liabilities. Example: The property tax is subject to tax them-in itself, but an object - the legal ability to own and dispose of this property.
Source of tax - income is subject (s / n, profits, earnings, dividends, etc.), which paid the tax.
Tax base - income or the value, expressed in units of taxable, which tax rate applies. It is an object of the tax minus the tax. benefits.
The scope of taxation is that a unit that made the basis of measurement of the tax (tax on trade in scale MB turnover, profits, capital, number of workers and machines, the value of the premises or pay for it, etc.).
Unit of taxation is the most action, which amounts to tax (with so many acres you so much, with every hundred rubles). The difference between the scale and the unit of taxation is that the scale unit of measure is taken as a principle (in the trade tax, such as collection from the machine), a unit of taxation is taken as the measure (with each machine so much). Unit of measurement facility tax on podohodniku, for income tax - the country's currency (ruble), on zmelnomu tax - per hectare, according to the excise tax on vodka - its strength, on gasoline - a ton or liter, etc. The unit of taxation is the unit of scale of the tax, which is used for the quantitative characterization of the tax base, and therefore the subject of taxation.
Tax salary - the amount of tax payable by a taxpayer with one object of taxation.
Tax rate - the amount of tax per unit of taxation, or tax rate. Tax Code defines a tax rate as the amount of tax due on the unit of measure of the tax base. The tax rate, expressed as a percentage of the income of the taxpayer, the tax is called a quota.
Fixed rates are set in absolute amount per unit (an object), regardless of the amount of taxation revenue. Equity rates are expressed in specific parts of the object of taxation (the basic rate in the world). Mixed rates - combine the two.
Regression rate decreases with increasing income. Proportional rates are in the same amount of tax to the object without regard to its size. Progressive rates increase with the size of the object of taxation.
Terms of payment of tax - the calendar date or a period of time during which the taxpayer is calculated with the state on their tax obligations. The tax legislation of the Russian Federation established the following dates: every ten days (not later than 15, the 25th of this month and the 5th day of following the reporting), monthly, quarterly, yearly.
Tax period - the time interval which is determined by the size of the tax obligations of payers to the budget. By the Tax Code under the tax period is the calendar year or other period of time with respect to certain taxes, after which the tax base is defined and calculated the amount of tax payable to the budget. The tax period may consist of one or more periods, which resulted in paid up-front payments (Article 55 of Part 1 of the Tax Code). In our country the tax period is the financial (calendar) year.
Tax benefits - full or partial exemption from taxes jur. and nat. persons in accordance with applicable law. NC is characterized tax exemptions as provided by law to certain categories of taxpayers' advantage over other taxpayers, including the ability to not pay taxes or pay them a lower rate (56 of Part 1 of the Tax Code).
Tax penalty - an increase of tax burden in establishing a violation of tax laws.

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