Presentation on the topic of taxes through the eyes of children. Presentation on the topic "taxes"

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* Legislation on taxes and fees (Article 1 of the Tax Code of the Russian Federation) Legislation of the Russian Federation Tax code RF and adopted in accordance with it federal laws on taxes and fees Legislation of the constituent entities of the Russian Federation Laws on taxes of the constituent entities of the Russian Federation adopted in accordance with the Tax Code of the Russian Federation Regulatory legal acts of municipalities Acts on local taxes and fees adopted by the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation The Tax Code of the Russian Federation establishes a system of taxes and fees, and Also general principles taxation and fees in the Russian Federation, including: - types of taxes and fees levied in the Russian Federation; - the grounds for occurrence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; - principles of establishing, enacting and terminating previously introduced taxes and fees of constituent entities of the Russian Federation and local taxes and fees; - rights and obligations of taxpayers, tax authorities and other participants in relations, regulated by law about taxes and fees; - forms and methods tax control; - responsibility for committing tax offenses; - the procedure for appealing acts of tax authorities and actions (inaction of their officials

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* Types of taxes and fees in Russian Federation. Powers of legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees Federal Regional Local When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation are determined in the manner and within the limits provided for by the Tax Code, the following elements of taxation : tax rates, procedure and deadlines for paying taxes. Tax rates for regional taxes are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code. In accordance with paragraph 6 of Art. 12 of the Tax Code of the Russian Federation, federal, regional or local taxes and fees not provided for by the Tax Code of the Russian Federation cannot be established.

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* Taxpayers and payers of fees (Article 19 of the Tax Code of the Russian Federation) Taxpayers and payers of fees are organizations and individuals who, in accordance with the Tax Code, are obliged to pay taxes and fees. Branches and other separate divisions Russian organizations fulfill the duties of these organizations for the payment of taxes and fees at the location of these branches and other separate divisions Depending on the measurement of the object of taxation, tax rates are expressed: 1) as a percentage of the tax base (income tax, property tax, VAT, etc.) - the so-called ad valorem rates; 2) in a fixed monetary amount, when no unit of taxation is established fixed size tax payment (most excise taxes, transport tax) - a specific form; 3) in a combined form, combining fixed and percentage components (tax on property transferred by inheritance or gift, some excise taxes, unified social tax).

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* Rights and obligations of taxpayers (payers of fees) (Articles 21 and 23 of the Tax Code of the Russian Federation) Rights (Article 21 of the Tax Code of the Russian Federation) Responsibilities (Article 23 of the Tax Code of the Russian Federation) 1) Receive at the place of your registration from the tax authorities free information(including in writing) about current taxes and fees; 2) Receive written explanations from the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees; 3) for timely offset or return of amounts of overpaid or overcharged taxes, penalties, fines; 4) represent your interests in relations regulated by the legislation on taxes and fees, personally or through your representative; 5) present to the tax authorities and their officials explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out; 6) be present during an on-site tax audit; 7) demand that officials of tax authorities and other authorized bodies comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers. 1) Pay legally established taxes; 2) register with the tax authorities, if such an obligation is provided for by the Tax Code of the Russian Federation; 3) submit in accordance with the established procedure in tax authority at the place of registration, tax returns (calculations), if such an obligation is provided for by the legislation on taxes and fees

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* Tax agents (Article 24 of the Tax Code of the Russian Federation) Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are entrusted with the responsibility for calculating, withholding from the taxpayer and transferring taxes to budget system Russian Federation. (clause 1 of article 24 of the Tax Code of the Russian Federation) Tax agents are obliged (clause 3 of article 24 of the Tax Code of the Russian Federation): 1) correctly and timely calculate, withhold from cash, paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate treasury accounts; 2) submit to the tax authority at the place of your registration the documents necessary to monitor the correctness of calculation, withholding and transfer of taxes.

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* Object of taxation (Article 38 of the Tax Code of the Russian Federation) Sale of goods (work, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees to the emergence of an obligation for the taxpayer on payment of tax

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* Collection of taxes, fees, as well as penalties, fines from funds in the accounts of a taxpayer (payer of fees) - an organization, an individual entrepreneur or a tax agent - an organization, an individual entrepreneur in banks (Article 46 of the Tax Code of the Russian Federation) 1. In case of non-payment or In case of incomplete payment of the tax within the established period, the obligation to pay the tax is compulsorily fulfilled by foreclosure on the funds in the accounts of the taxpayer (tax agent). 2. The decision on collection is made after the expiration of the period established in the requirement to pay the tax, but no later than two months after the expiration of the specified period. A decision on collection made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the tax authority may apply to the court with a claim for recovery from the taxpayer (tax agent). 3. If there are insufficient or absent funds in the accounts of the taxpayer (tax agent) - organization or individual entrepreneur, or in the absence of information about the accounts of the taxpayer (tax agent) - organization or individual entrepreneur, the tax authority has the right to collect tax at the expense of other property of the taxpayer (tax agent) .

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* Tax base (Article 53 of the Tax Code of the Russian Federation) - cost, physical and other characteristics of the object of taxation. The tax base and the procedure for determining it for federal, regional and local taxes are established by the Tax Code of the Russian Federation. The tax base is calculated by: Organizations - based on the results of each tax period based on register data accounting and (or) on the basis of other documented data on objects subject to taxation or related to taxation. Individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices - based on the results of each tax period based on income and expense accounting data and business transactions in the manner determined by the Ministry of Finance of the Russian Federation. The same rules apply to tax agents. Other taxpayers - individuals - on the basis of what they receive in established cases from organizations and (or) individuals information on the amounts of income paid by them, on objects of taxation, as well as data on their own accounting of income received, objects of taxation carried out according to arbitrary forms

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* Tax period(Article 55 of the Tax Code of the Russian Federation) A tax period is understood as a calendar year or another period of time in relation to individual taxes, at the end of which the tax base is determined and the amount of tax payable is calculated. Establishment and use of tax and fee benefits (Article 56 of the Tax Code of the Russian Federation) Tax and fee benefits are those provided separate categories taxpayers and payers of fees provided for by the legislation on taxes and fees compared to other taxpayers or payers of fees, including the opportunity not to pay a tax or fee or to pay them in a smaller amount. The norms of legislation on taxes and fees that determine the grounds, procedure and conditions for applying tax benefits and fees cannot be of an individual nature.

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* Registration of organizations and individuals (Article 83 of the Tax Code of the Russian Federation) For the purpose of tax control, organizations and individuals are subject to registration with the tax authorities at the location of the organization, the location of its separate divisions, the place of residence of the individual, as well as at the location belonging to them real estate And vehicles.

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* Tax audits (Articles 88 and 89 of the Tax Code of the Russian Federation) Types of tax audits Desk tax audit On-site tax audit Desk tax audit (Article 88 of the Tax Code of the Russian Federation) Desk tax audit is carried out: - at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority; - authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority, within three months from the date of submission by the taxpayer (payer of fees, tax agent) tax return(calculations) and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax return. On-site tax audit (Article 89 of the Tax Code of the Russian Federation) On-site tax audit is carried out on the territory (premises) of the taxpayer based on the decision of the head (deputy head) of the tax authority. An on-site tax audit cannot last more than two months.

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* Types of tax offenses and liability for their commission Type of offense Amount of fine Taxpayers and other persons Violation of the deadline for filing an application for registration with the tax authority (Article 116 of the Tax Code of the Russian Federation): - up to 90 calendar days - over 90 calendar days 5 thousand rubles . 10 thousand rubles. Failure to submit a tax return on time: - up to 180 days (inclusive) after deadline(clause 1 of Article 119 of the Tax Code of the Russian Federation) 5% of the tax amount subject to additional payment) on the basis of this declaration, for each month from the date established for its submission, for no more than 30% of the indicated amount and no more than 100 rubles. - more than 180 days after the expiration of the established period (clause 2 of Article 119 of the Tax Code of the Russian Federation) 30% of the total amount of tax payable on the basis of this declaration, and 10% of the amount of tax payable on the basis of this declaration, for each month starting from 181 day

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* Type of offense Amount of fine Taxpayers and other persons Gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation (Article 120 of the Tax Code of the Russian Federation): - if these acts were committed during one tax period; - if these acts were committed during more than one tax period; - if they resulted in an understatement tax base- 5 thousand rubles. - 15 thousand rubles. - 10% of the amount of unpaid tax, but not less than 15 thousand rubles. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other misconduct(inaction) (clause 1 of article 122 of the Tax Code of the Russian Federation); - also an act committed intentionally (clause 3 of Article 122 of the Tax Code of the Russian Federation) - 20% of the unpaid amount of tax (fee) - 40% of the unpaid amount of tax (fee) Illegal non-transfer (incomplete transfer) of tax amounts subject to withholding and transfer by the tax agent (Article 123 of the Tax Code of the Russian Federation) - 20% of the amount to be transferred

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* Taxpayers (Article 143 of the Tax Code of the Russian Federation) Organizations Individual entrepreneurs Except - those using a simplified taxation system; - transferred to the payment of a single tax on imputed income; - transferred to the payment of the unified agricultural tax. Exemption from the performance of taxpayer obligations (Article 145 of the Tax Code of the Russian Federation) Organizations and individual entrepreneurs have the right to exemption from the performance of taxpayer obligations related to the calculation and payment of VAT, if for three consecutive periods preceding such exemption calendar months the amount of revenue from the sale of goods (works, services) excluding VAT did not exceed a total of 2 million rubles.

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* Tax period (Article 163 of the Tax Code of the Russian Federation) The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is established as a quarter.

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* Value added tax rates (Article 164 of the Tax Code of the Russian Federation) Goods exported under the customs regime of export or placed under the customs regime of a free customs zone, subject to submission to the tax authorities established documents, as well as works (services) directly related to the production and sale of these goods. Some food products, products for children, periodicals, books, medical products. Other goods (works, services) 0% 10% 18%

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* Object of taxation (Article 146 of the Tax Code of the Russian Federation) Sale on the territory of the Russian Federation of goods, work performed and services provided, including the sale of pledged items and transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, as well as transfer property rights Transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not deductible (including through depreciation charges) when calculating the profit tax of an organization Import of goods into the customs territory of the Russian Federation Carrying out construction and installation work for own consumption

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* Transactions not subject to taxation (exempt from taxation) art. 149 of the Tax Code of the Russian Federation The sale (as well as transfer, execution, provision for one’s own needs) on the territory of the Russian Federation is not subject to taxation (exempt from taxation): - shares in the authorized (share) capital of organizations, shares in mutual funds cooperatives and share investment funds, securities and derivatives instruments (including forwards, futures contracts, options). Value added tax is not levied on income from the sale of securities by an investor organization and income from the sale of government securities by a dealer. Transactions on the sale of bills of exchange are not subject to VAT.

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* Taxpayers and objects of taxation (Articles 207 and 209 of the Tax Code of the Russian Federation) Taxpayers Individuals who are tax residents of the Russian Federation (individuals who are actually in the Russian Federation for at least 183 calendar days within 12 consecutive months. The period of stay in the Russian Federation is not interrupted by period of travel outside the Russian Federation for short-term (less than six months) treatment or training Individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation (individuals actually staying in the Russian Federation for less than 183 days in a calendar year) Objects of taxation Income from sources in the Russian Federation and outside the Russian Federation Income received from sources in the Russian Federation Income from transactions related to property and non-property relations of individuals recognized as family members and (or) close relatives in accordance with the Family Code of the Russian Federation is not recognized as income. with the exception of income received by these individuals as a result of the conclusion of civil law contracts or labor relations between these persons. Tax period (Art. 216 of the Tax Code of the Russian Federation) The tax period is the calendar year

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* Tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation) Income in kind Tax base Income in in cash+ + + Income, the right to dispose of which has arisen Material benefit

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* Peculiarities of determining the tax base when receiving income in the form of material benefits (Article 212 of the Tax Code of the Russian Federation) The taxpayer’s income received in the form of material benefits is: - material benefits received from savings on interest for the taxpayer’s use of borrowed (credit) funds received from organizations or individual entrepreneurs; - material benefit received from the acquisition of goods (works, services) in accordance with civil contract for individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer; - material benefit received from the acquisition of securities. When a taxpayer receives income in the form of material benefits from the acquisition of securities, the tax base is determined as the excess of the market value of the securities, determined taking into account the maximum fluctuation limit market price securities, over the amount of actual expenses of the taxpayer for their acquisition. The procedure for determining the market price of securities and the maximum limit for fluctuations in the market price of securities is established by the federal body that regulates the securities market.

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* A deduction in the amount of actually incurred and documented expenses is provided to the taxpayer When calculating and paying to the budget at the source of payment of income or at the end of the tax period and filing a tax return with the tax authority. Loss on transactions with securities traded on the organized securities market, received by the results of these transactions performed in the tax period, reduces the tax base for transactions of purchase and sale of securities of this category.

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* Payment of funds for the purpose of determining the tax base for personal income tax means: Payment of cash Transfer of funds to an individual’s bank account Transfer of funds to the account of a third party at the request of an individual

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* Peculiarities of determining the tax base when receiving income in the form of interest received on deposits in banks (Article 214.2 of the Tax Code of the Russian Federation): In relation to income in the form of interest received on deposits in banks, the tax base is determined as the excess of the amount of interest accrued in accordance with terms of the agreement, above the amount of interest calculated on ruble deposits based on the refinancing rate Central Bank of the Russian Federation, valid during the period for which the specified interest is accrued, and for deposits in foreign currency based on 9 percent per annum, unless otherwise provided by Chapter 23.

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* Income not subject to taxation (Article 217 of the Tax Code of the Russian Federation) Shares received by the spouse as a gift from the spouse Amounts of interest on government securities Amounts of interest on bonds of constituent entities of the Russian Federation Amounts of interest on bonds of local self-government bodies Income received from a joint-stock company by a shareholder of this company in the form additional shares issued as a result of revaluation of JSC fixed assets Income in the form of interest on bank deposits(in rubles) within the Bank of Russia discount rate

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* Tax rate on personal income Tax rate Income for which a tax rate is established Rates on income received by tax residents of the Russian Federation The value of any winnings and prizes received in competitions, games and other events for the purpose of advertising goods, works and services, in parts of the excess of 4,000 rubles. for the tax period Interest income for deposits in banks in terms of excess amounts calculated for ruble deposits based on the refinancing rate of the Central Bank of the Russian Federation, valid during the period for which the specified interest is accrued, and for deposits in foreign currency based on 9 percent per annum, unless otherwise provided by this head. Amounts of savings on interest when taxpayers receive borrowed (credit) funds in terms of excess amounts calculated based on three-quarters of the refinancing rate of the Central Bank of the Russian Federation and interest rate under an agreement for the use of borrowed (credit) funds (according to foreign currency accounts- based on 9%), with the exception of material benefits received from savings on interest for the use by taxpayers of targeted loans and (credits) received from credit and other organizations of the Russian Federation. Regarding income from equity participation in the activities of organizations received in the form of dividends by individuals In relation to income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on the income of the founders trust management mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007. All other income not specified above 35% 9% 13% Rates on income received by tax non-residents of the Russian Federation In relation to all income received by individuals who are not tax residents of the Russian Federation, with the exception of income received in the form of dividends from equity participation in activities Russian organizations in respect of which the tax rate is set at 15 percent. 30%

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* Examples of solving problems according to Personal income tax for individuals interest is transferred to the person savings certificate at the rate of 15% per annum. The refinancing rate of the Bank of Russia is 12% per annum. The amount of accrued interest is 2 thousand rubles. Determine the amount of personal income tax on interest. Answer: Let’s make a proportion of 2,000 x 12% / 15% = 1,600 rubles; 2000 rub. - 1600 rub. = 400 rub.; 400 x 35% = 140 rub. The JSC accrued dividends to individuals for 2007. Shareholder Ivanov, who works at the JSC, received 1 thousand rubles; shareholder Petrov, former employee, - 2 thousand rubles. Currently, Petrov permanently resides in Ukraine. Determine the total amount of personal income tax transferred by the joint-stock company to the budget. Answer: The total tax amount is 390 rubles. (1000 x 9% = 90 rubles; 2000 x 15% = 300 rubles; 90 + 300 = 390 rubles) The total amount of profit tax and personal income tax subject to withholding from the income of dividend recipients - tax residents of the Russian Federation Federation, equal to 100 thousand rubles. The share of legal entity JSC "A" in the total amount of dividends is equal to 20%, the share of individual B. in the total amount of dividends is equal to 10%. Determine the amount of tax to be withheld from the income of dividend recipients of JSC "A" and B. Answer: The amount of tax on dividends of JSC "A" is 20 thousand rubles. (100 thousand rubles x 20%), from dividends of individual B. - 10 thousand rubles. (100 thousand rubles x 10%).

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* Examples of solving problems according to Personal income tax Tax the base determined for income received in the form of dividends from a Russian organization by tax residents of the Russian Federation is equal to 200 thousand rubles. Determine the total amount of tax to be withheld from the income of dividend recipients. Answer: The total tax amount is 18 thousand rubles. (200 thousand rubles x 9%) The security of JSC "A" was purchased by an individual for 800 rubles. Market value the price of the security, determined taking into account the maximum fluctuation limit of the market price of JSC "A" securities, is 900 rubles. Determine the amount of personal income tax. Answer: The tax amount is 13 rubles. ((900 rub. - 800 rub.) x 13%). An individual purchased shares of JSC "A" for 100 rubles, paying a registration fee of 10 rubles, and then sold them for 150 rubles, paying a commission of 10 rubles to the broker. Determine the amount of personal income tax due on income received. Answer: The tax amount is 4 rubles. (100 rubles + 10 rubles = 110 rubles; 150 rubles - 110 rubles = 40 rubles; 40 rubles - 10 rubles = 30 rubles; 30 rubles x 13% = 4 rubles. The joint-stock company accrued dividends to its shareholders Petrov, a citizen of Ukraine permanently residing there, was accrued 10 thousand rubles; shareholder Tereshchenko, a resident of the Russian Federation, was also accrued 10 thousand rubles. Determine the total amount of income tax withheld by the tax agent: Answer: The total amount of tax is 2,400. rub. (10 thousand rubles x 15% = 1,500 rubles; 10 thousand rubles x 9% = 900 rubles; 1,500 rubles + 900 rubles = 2,400 rubles)

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* Taxpayers (Article 246 of the Tax Code of the Russian Federation) Russian organizations are not taxpayers; organizations transferred to pay a single tax on imputed income and organizations applying a simplified tax system Foreign organizations - Carrying out their activities in the Russian Federation through permanent representative offices; - receiving income from sources in the Russian Federation Tax and reporting periods(Article 285 of the Tax Code of the Russian Federation) The tax period for tax is a calendar year. The reporting periods for tax are: - for taxpayers who calculate monthly advance payments based on actual profit - a month, two months, etc. before the end of the calendar year; - for other taxpayers - the first quarter, six months and nine months of the calendar year.

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* Profit tax rate Tax rate Income for which the tax rate is established Tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent establishment For all income, taking into account the provisions of Art. 310 of the Tax Code of the Russian Federation from the use, maintenance or rental (charter) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with international transport. 20% 10% Tax base determined on income received in the form of dividends For income received by Russian organizations in the form of dividends, provided that on the day the decision to pay dividends is made, the organization receiving dividends has continuously owned for at least 365 days less than 50 percent contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50 percent of the total amount of dividends paid by the organization, and provided that the cost of acquiring and (or) receiving, in accordance with the legislation of the Russian Federation, ownership of a contribution (share) in the authorized (share) capital (fund) of an organization paying dividends or depositary receipts giving the right to receive dividends exceeds 500 million rubles. For income received in the form of dividends from Russian and foreign organizations by Russian organizations. For income received in the form of dividends from Russian organizations foreign organizations. 0 % 9 % 15 %

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* State duty State duty (Article 333.16 of the Tax Code of the Russian Federation) is a fee levied on persons who are its payers when they apply to state bodies, local governments, other bodies and (or) officials who are authorized in accordance with the legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts local government bodies, for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular offices of the Russian Federation. Organizations and individuals are recognized as state duty payers if they apply for legally significant actions or act as defendants in courts general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the court decision is not made in their favor and the plaintiff is exempt from paying state fees in accordance with this chapter.

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Taxes are the price we pay for the opportunity to live in a civilized society. Oliver Wendell Holmes A citizen should pay taxes with the same feeling with which a lover gives gifts to his beloved. Novalis

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What is a tax? A tax is a fee levied exclusively by and for the benefit of the state to ensure its functioning (financing public goods). It is charged from both individuals and legal entities. Principles of collection – mandatory, universal, optimal, fair

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Chinese interpretation of the word "Tax" Tax in Chinese is 税 (shui). The hieroglyph consists of two parts. The left side means "bread, grain." The right side means "change, pay".

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Chinese interpretation of the word "Tax" Combining these two meanings, we have "to pay grain." The very first type of tax was an agricultural tax, which was paid by the crops grown, so the meaning of the word “tax” is obvious. There is another version about the second part of the hieroglyph. According to the Book of Changes, its middle part means a swamp, the two knives at the bottom are the earth, and the two upper features look like waves. That is, it is water on earth. Water symbolizes evenness, impartiality, therefore the hieroglyph “tax” has a connotation of “justice”.

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What are the taxes? Federal Regional Local

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What are the taxes? Direct Indirect taxes that are levied by the government directly on the income or property of the taxpayer. taxes on goods and services, imposed as a surcharge on a price or tariff, as opposed to direct taxes, determined by the taxpayer's income

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Who pays taxes? 1. individuals (income tax of individuals, tax on property of individuals transferred by inheritance or gift, etc.) 2. Organizations (property tax of organizations, income tax of organizations) 3. organizations and individuals (land tax , transport tax, state duty)

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How is the money collected in taxes spent? are the main source of national, regional and local (city, district, etc.)

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How is the money collected in taxes spent? State and local authorities and management; Taxes support: Armed forces Law enforcement agencies Health care institutions Education, science, culture, art.

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How is the money collected in taxes spent? Funds are spent on paying pensions, benefits, subsidies, compensation to pensioners, disabled people, students, students, low-income people large families other categories of citizens in need of material support and assistance.

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I live in the village of Zarya. My village is very beautiful, and in recent years it has become even better. Dawn is getting prettier every day.

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On the territory of the village: School

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On the territory of the village: Stadium

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On the territory of the village: Village Council of the SEC “Druzhba” Civil Registry Office

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On the territory of the village: House of Culture

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Statements about taxes Taxes for those who pay them are a sign not of slavery, but of freedom. A. Smith, English philosopher and economist Only the bear in the den does not pay taxes: he does not eat, does not drink, he only sucks his paw. Taxes are paid, and life goes uphill. Taxes are the nerves of the state. Cicero. Taxes are to the state what sails are to a ship. Catherine II the Great.

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Objective of the lesson: Formulate the definition of tax, get acquainted with the types of taxes, elements of tax, prove the need for taxation.

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So what is a tax? Taxes are periodic forced payments of citizens from their property and income, going to the needs of the state and society and established in legislative order. Dictionary of Brockhaus and Efron. Tax is a mandatory, individually gratuitous payment levied on organizations and individuals in the form of alienation of funds belonging to them by right of ownership, economic management or operational management for the purpose of financial security activities of the state and (or) municipalities. Tax Code of the Russian Federation

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The most interesting taxes Sun tax in the Balearic Islands This tax was introduced in the early 2000s. Since then, every tourist coming to the archipelago (Ibiza, Mallorca, Menorca and other islands) is required to pay one euro for each day of stay here. The funds collected thanks to the “solar” fundraiser are used to clean the coastal zone and beaches of garbage, restore the ecological balance, that is, to improve the tourist infrastructure. Shadow tax in Venice The tax was introduced in 1993. All owners of city establishments, the shadow of whose buildings fall on municipal land, are required to pay a certain fee. Some businessmen immediately dismantled canopies and awnings from the facades of their buildings, while others chose not to change the appearance of their establishments, replenishing the city budget every year. By the way, the tax must be paid not only on sunny days, but also on cloudy days, and there are many more of them in Venice.

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Beard Tax In 1535, King Henry VIII of England, who himself wore a beard, introduced a tax on beards. The tax turned out to be a progressive tax and depended on the social status of the taxpayer. His daughter, Elizabeth I, introduced this tax again, and only 2-week-old beards were levied on it. The same tax appeared in Russia, but for a different reason: it was levied primarily not to replenish the treasury, but because the tsar believed that bearded people looked like savages. How else to get people to shave? Peter I introduced a tax on beards in Russia in 1705. Those who paid the tax had to wear a special “beard badge” - a copper or silver badge with a Russian eagle on one side and the other and an image of the lower part of the face with a beard. Pipe Tax When the ruler of a state has already taxed everything that moves and breathes, he has to invent new types of taxes to replenish the treasury. The population is also not asleep, hiding tax objects under the floor, burying them in the ground or sticking them up the chimney. To stop this outrage, a hearth tax was adopted in 1660 in light-headed England. Now hide something there or don’t hide it - you have to pay tax! More precisely, the chimney was taxed. After this, the population began to cheat, dismantling their chimneys and secretly using their neighbors, or sharing one chimney for several rooms. After a major fire occurred in 1684, destroying 20 houses, the tax was abolished.

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What taxes exist in the Russian Federation currently? Federal taxes and fees: VAT (value added tax) Excise taxes Personal income tax (personal income tax) Social payments Corporate income tax Mineral extraction tax Water tax Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources State duty

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Regional taxes: What taxes exist in the Russian Federation currently? Tax on property of organizations Tax on gambling business Transport tax Local taxes: Land tax Personal property tax

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Personal income tax individual (salary) Salary amount is 100 thousand rubles. per month 13% 1 calendar year

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Calculation of personal income tax Personal income (salary) Salary amount 100 thousand rubles. per month 13% 1 calendar year W=100 thousand rubles. per month NB = 100 thousand rubles. t=13% personal income tax=13% of NB personal income tax=13%*100 thousand rubles/100%= =13000 rubles. per month. 13000*12= =156000 rub. per year

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Questions for the teams: 1. Where are taxes collected by individuals and legal entities distributed from the budget? 2. Why don't people like paying taxes? 3. Why does the state not like those who do not like to pay taxes? 4. How can taxpayers be motivated to pay taxes? 5. What taxes would you introduce in hometown, area to improve life there?

PRESENTATION ON TAXES AND TAXATION ON THE TOPIC: “TAXES: CLASSIFICATION AND FUNCTIONS” Performed by a student of the AL-DLE-201 group Tatyana Gerasimova

Currently, the types of taxes and fees as the most important component of the tax system are very diverse. Taxes can be classified according to different criteria. All taxes in force on the territory of the Russian Federation, depending on the level of establishment, are divided into three types: federal: regional; local.

CLASSIFICATION OF TAXES Federal taxes are established, repealed and amended by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the Russian Federation. Regional taxes are established by the Tax Code of the Russian Federation and are obligatory for payment throughout the territory of the relevant constituent entities of the Russian Federation. The government of the constituent entities of the Federation has the right to introduce or abolish regional taxes on its territory and change some elements of taxation in accordance with current federal legislation. Local taxes are regulated by legislation federal bodies authorities and laws of the constituent entities of the Russian Federation. Local government bodies, in accordance with the Tax Code of the Russian Federation, are given the right to introduce or abolish on the territory municipality local taxes and fees.

Level of establishment Federal Regional Local Taxes Value added tax; Excise taxes; Personal income tax; Corporate income tax; Mineral extraction tax; Water tax; Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources State duty. Organizational property tax; Transport tax; Gambling tax. Land tax; Property tax for individuals.

CLASSIFICATION OF TAXES Depending on the method of collection, taxes are divided as follows: direct; indirect.

DIRECT TAXES Direct taxes are established directly on the income or property of the taxpayer, the possession and use of which serves as the basis for taxation. Direct taxes include: personal income tax; corporate income tax; property taxes for both legal entities and individuals.

INDIRECT TAXES Indirect taxes are often called consumption taxes; they are directly included in the price of a product (work, service) in the form of a premium and are paid by consumers. These taxes are designed to shift the actual tax burden to the end consumer. At indirect taxation The subject of the tax is the seller of goods (work, services), and the bearer and actual payer of this tax is the consumer. TO indirect taxes include: value added tax; excise taxes; customs duties etc.

CLASSIFICATION OF TAXES IN THE RF DEPENDING ON THE SUBJECTS OF TAXATION Subject of taxation Taxes paid by legal entities Income tax; Organizational property tax. Taxes paid by individuals Income tax on individuals; Property tax for individuals. Mixed taxes Value added tax; Transport tax; Gambling tax.

CLASSIFICATION OF TAXES Depending on the source of payment, taxes are divided into: Taxes attributable to cost finished products(works, services): land tax; user tax highways, vehicle owner tax, usage fees natural resources; Taxes, expenses for which are attributed to the proceeds from the sale of products (works, services): VAT; excise taxes; export tariffs; Taxes attributable to profit: income tax; Taxes attributable to other expenses not included in the cost of finished products (works, services): corporate property tax.

CLASSIFICATION OF TAXES Depending on the applied rates, there are: Fixed taxes. They are characterized by such tax rates, the value of which does not depend on changes in the size of the tax base: VAT, income tax, personal income tax, property tax of organizations, property tax of individuals; Progressive taxes. They are characterized by tax rates, the value of which increases as the tax base increases: excise taxes, transport tax.

TAX FUNCTIONS – sustainable internal properties, patterns of development and distinctive forms of manifestation, allowing us to identify the internal content and purpose of taxes.

FISCAL FUNCTION OF TAXES The fiscal function follows from the very nature of taxes. It is characteristic of all states in all periods of their existence and development. With the help of the implementation of this function in practice, state financial resources and are created material conditions for the functioning of the state. The main task of performing the fiscal function is to ensure a stable revenue base for budgets of all levels.

REGULATORY FUNCTION OF TAXES The regulatory function is of particular importance in modern conditions anti-crisis regulation, active influence of the state on economic and social processes. This function is related in time to the distribution tax payments between legal entities and individuals, spheres and sectors of the economy, the state as a whole and its territorial entities. This function allows you to regulate income different groups population. Tax regulation implemented through a system of benefits and a system of tax payments and fees.

SOCIAL FUNCTION OF TAXES Social function taxes are closely related to fiscal and regulatory functions through the conditions for collecting income and property taxes. Taxes are levied in larger amounts on the wealthy, while a significant share of them should go to the poor in the form of social assistance.

CONTROL FUNCTION Control function creates the prerequisites for maintaining cost proportions in the process of education and distribution of income of different economic entities. Thanks to it, the effectiveness of each tax channel and the “tax press” as a whole is assessed, and the need to make changes to the tax system and tax policy is identified.

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TAXES Economics teacher GBOU secondary school No. 517 Yazvenko Svetlana Aleksandrovna

Tax Classification of taxes Structure of the tax system of the Russian Federation Principles of taxation Laffer curve

Tax is mandatory fee levied by the state from business entities (firms, organizations) and citizens in the manner and under the conditions established by legislative acts. FURTHER BACK

Taxes By subject By nature tax rates By payment method BACK

Indirect Direct When paying direct taxes, the one whose actions or income is taxed pays. In indirect taxation, the taxpayer and the person actually subject to taxation are different persons. By charging method BACK FORWARD

Individuals (individual citizens) For example: income tax, property tax Legal entities(firms, organizations) For example: income tax By subject BACK FORWARD

Progressive is a tax whose rate increases as the income increases. tax base. A proportional tax, the rate of which does not change as the tax base grows. A regressive tax is a tax whose rate decreases as the tax base grows. By the nature of tax rates BACK FORWARD

Universality. Tax coverage for everyone economic entities. Equal tension. The requirements for the amount of taxes are the same for everyone. Stability. Constancy of tax rates and types of taxes over time. Commitment. Inevitability of tax payment. Social justice. Principles of Taxation BACK FORWARD

Laffer curve M 100 0 Tax revenue Tax rate, % A BACK FORWARD

The entire set of taxes, fees, duties and other payments levied in accordance with the established procedure government agencies from payers - legal entities and individuals on the territory of the country forms the state tax system. It is established by the Tax Code of the Russian Federation No. 146-FZ of July 31, 1998 (Part 1). Tax system Russian Federation BACK FORWARD

Russia has a three-tier tax system Tax system of the Russian Federation I. Federal level II. Regional level III. Local level BACK FORWARD

Taxes paid in state budget: Value added tax (VAT); Excise tax; Personal income tax; Corporate income tax; Mineral extraction tax; Water tax; State duty, etc. BACK FORWARD I. Federal level

II. Regional level BACK FORWARD Taxes paid to the budget of the Subjects of the Federation: Tax on property of organizations; Gambling tax; Transport tax;

III. Local level Taxes paid to local budgets (regions, districts): Land tax; Property tax for individuals. BACK

Homework Construct graphs of progressive, proportional and regressive taxation if the level of income is plotted along the x-axis (OX) and the tax rate along the ordinate axis (OU).

On the topic: methodological developments, presentations and notes

Developing a class lesson on the topic “Tax. Tax Code” will help the class teacher explain to children what “tax”, “tax code” is...