The essence of the taxes and the classification

Taxes and fees - compulsory payments levied by the state to businesses and citizens with the rates established by law. Taxes - a necessary zveno.ekonomicheskih relations in society since the emergence of the state, the main form of state revenue.

The essence of the taxes is bezekvivalentnom seizure by the state in favor of a certain part of their gross domestic product (GDP) of the enterprises in the form of a mandatory fee. Collecting - State fee for the use of or activities (such as license fee), ie equivalent form for the contribution to the budget. Contributions to implement the main factors of production: 1) working citizens, and 2) entities, and 3) the owners of capital. Through taxes generated financial resources of the state, accumulated in the consolidated budget (federal and local entities of the Federation), as well as extra-budgetary funds of the Russian Federation.

Russian tax system - a set of taxes, charges fees and charges (more than 180 different fees and taxes) levied on businesses and individuals. All they have done to the Russian budget. In addition, there are about 20 extra-budgetary funds, which account for 46% of the amount of-ptey seizures, with 60% of them in social funds.

Tax Code (hereinafter NC; the first part - the Federal Law of July 31, 1998 № 146-FZ, Part Two - Federal Law of August 5, 2000 № 117-FZ), the following principles of the Russian tax system:

- The full equality of ownership;

- A uniform approach to establishing the company tax rates and benefits;

- Single tax;

- Taking into account all types of income regardless of the activity

enterprise.

Taxes - a form of financial relations of economic entities and the state.

The objects of taxation in the building are: income, profits, cost of construction works (services), certain types of activities, assets, securities transactions, the use of natural resources. The same object can be taxed the same species in a given period only once.

The tax system has the following functions: fiscal, regulatory and incentive. Fiscal feature is that with tax revenues provided to the state. The essence of the regulatory function of the tax system is manifested in a graded approach to different sectors, activities and regions. With the help of tax incentives stimulated the development of promising sectors, provided investments in fixed capital. Tax rates may be proportional (simple or constant), the progressive and regressive in relation to the tax base. In the Russian practice found a simple and progressive taxation. In the case of progressive taxation of the tax rates rise with income (eg income tax on individuals). Currently, construction companies pay taxes on ordinary rates.

Taxes are classified according to the subjects of power, according to the method of setting, sources of payment.

Regional tax rates are determined by the laws of the republics within the Russian Federation, the level of local taxes established by the decision of district and city authorities. The distribution of tax revenues to federal, state and local budgets are governed by tax laws. Part of the tax comes at the same time the budgets of all levels (eg, tax on profit).

By the nature of the establishment of taxes are divided into direct and indirect. Direct taxes are levied on the owners of resources (businesses), taxes on income, property and resources. Indirect taxes - it's taxation of business transactions carried out by enterprises of volumes of works, payroll, licensing, etc., the cost of which ultimately pays the buyer of products.

The source of payment of taxes according to their types are: the balance sheet profit, profits, remaining at the disposal of the construction enterprise; cost of work performed and services rendered.

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