What about payments to the budget system. Other obligatory payments to the budget

Basis for tax
Prior to the entry into force of the second part of the Tax Code of the Russian Federation, educational institutions were guided by the norms of Article 40 of the Law of the Russian Federation "On Education", which was excluded from the law on January 1, 2005. Paragraph 3 of this article exempted them from paying all types of taxes on non-entrepreneurial activities provided for by the charter.
Today, educational institutions, like other taxpayers, are guided only by the norms of the Tax Code and federal laws on taxes and fees when calculating taxes.
The Tax Code of the Russian Federation establishes a system of fees, as well as general principles of taxation and fees in the Russian Federation, including:
- types of taxes and fees levied in the Russian Federation;
- the grounds for the emergence (change and termination) and the procedure for fulfilling obligations to pay taxes and fees;
- the principles of establishing, enacting and terminating the previously withdrawn taxes of the constituent entities of the Russian Federation and local taxes;
- rights and obligations of taxpayers, tax authorities and other participants in relations;
- forms and methods of tax control;
- liability for committing tax offenses;
- the procedure for appealing against acts of tax authorities and actions (inaction) of officials.
The Russian Federation establishes federal, regional and local taxes and fees.
Federal taxes and fees include: value added tax, excises, personal income tax, corporate income tax, mineral extraction tax, water tax, fees for the use of objects of the living world and for the use of aquatic biological resources, state duty.
Regional taxes: corporate property tax, gambling business tax; transport tax.
Land tax and personal property tax are local taxes.
The tax is considered established only when the taxpayers and elements of taxation are determined, namely: the object of taxation; the tax base; taxable period; tax rate; the procedure for calculating the tax; procedure and terms of tax payment. Tax incentives and grounds for their use by taxpayers are also provided.

Is the circuit justified?
There are changes in the tax legislation. So, since 2010, the unified social tax has been canceled, it was replaced by insurance premiums. In 2005-2006, privileges for educational institutions on corporate property tax and land tax were abolished. In order to support educational institutions in this regard, when approving the federal budget, it is envisaged to allocate funds from the federal budget for the payment of corporate property tax and land tax by educational institutions.
In the federal budget for 2011, the Ministry of Education and Science of the Russian Federation allocated: 5.3 billion rubles for the payment of corporate property tax and land tax by educational institutions: 5.3 billion rubles - for institutions of higher education; 1.2 billion rubles - for SPO institutions. Budget support is also provided in 2012.
Thus, the circulation of state budgetary funds is organized. The same law on the federal budget for the next financial year provides for budgetary appropriations to the educational ministry for the maintenance of budgetary institutions directly subordinate to it, and below, on another line, the return to the budget of the property tax of organizations and land tax paid by educational institutions of this ministry.
These taxes refer to the so-called regional and local taxes, established and collected in the subjects of the Russian Federation in the revenues of their budgets. In order not to arrange this circulation of financial resources, it would be advisable in the Tax Code of the Russian Federation in Articles 381 and 395 to provide in the lists of organizations exempt from taxation, budgetary institutions that provide educational services to the local population. And in order to support regional and local budgets in order to compensate for the shortfall in the relevant revenues, it would be necessary to increase the volume of transfers from the federal budget to the constituent entities of the Russian Federation by this amount.

Test results
The implementation of activities by educational institutions at the expense of the budget and income-generating activities cannot be uncontrolled.
The tax authorities and the Ministry of Education and Science of the Russian Federation (within the framework of departmental control in the form of inspections of the financial and economic activities of subordinate institutions) control the timeliness and completeness of the payment of mandatory payments to the budget. Such checks are carried out both in educational institutions and in their branches and other separate structural divisions.
The checks carried out establish the total amount of debt on mandatory payments to the budget and for each type of payment. At the same time, it is established for each type of payment whether this debt is current or overdue as of the reporting date, the reasons for its occurrence and the measures taken on them are clarified.
So, by checking the St. Petersburg State Mining Institute. G.V. Plekhanov (Technical University) found that as of 01.01.2011, the debt on value added tax amounted to 8.5 million rubles, according to calculations on insurance premiums for compulsory social insurance - 48.1 thousand rubles, for other payments to the budget - 268.3 thousand rubles. There was an overpayment in the amount of 1.4 million rubles in corporate income tax.
Upon verification, it turned out that the debt was of a current nature. In fact, at the beginning of 2011, the university transferred the amounts of debt to the budget according to the due dates for payment of payments to the budget. The existing corporate income tax overpayment was offset in the calculations in January 2011.
At the Moscow Institute of Physics and Technology (State University), an audit established the total amount of debt as of 01.01.2011 for payments to the budget of 31.9 million rubles. In 2010, a profit in the amount of 181.6 million rubles was received from the provision of services, performance of work and sale of products of our own production. Corporate income tax was charged in the amount of 36.3 million rubles. The university received 105.5 million rubles for the work performed and services rendered at the very end of the reporting period. Payments to the budget for income tax were transferred by the university to the budget in early 2011 according to the payment terms established by the Tax Code of the Russian Federation.
At the Moscow State Institute of Electronic Technology (Technical University), as of January 1, 2011, the total amount of debt on payments to the budget amounted to 20.7 million rubles, including corporate property tax 12.9 million rubles, land tax 5.4 million rubles.
All existing debt was current in nature. As for the accrued taxes, payments to the budget were settled at the beginning of 2011 according to the payment terms stipulated by the tax legislation.

Violations and sanctions
Section VI of the Tax Code of the Russian Federation defines the types of tax offenses and liability for their commission.
Tax offences, for example, include:
- Violation of registration with the tax authority;
- evasion of registration with the tax authority;
- Violation of the deadline for providing information on the opening and closing of a bank account;
- gross violation of the rules for accounting for income and expenses and objects of taxation;
- non-payment or incomplete payment of tax (duty) amounts;
- failure to provide the tax authority with the information necessary for the implementation of tax control (Articles 116-122, 126 of the Tax Code of the Russian Federation).
Financial sanctions for violation of tax laws are provided for in the Tax Code of the Russian Federation, the Code of Administrative Offenses of the Russian Federation and the Criminal Code of the Russian Federation.
For example, in the Tax Code of the Russian Federation it is established:
in Art. 16 - collection of a fine in the amount of 5 thousand rubles for violation by the taxpayer of the established deadline for filing an application for registration with the tax authority; in case of violation of the term by more than 90 calendar days - a fine in the amount of 10 thousand rubles;
in Art. 117 - collection of a fine of at least 40 thousand rubles for conducting the activities of an organization without registering with a tax authority for more than 90 calendar days;
in Art. 118 - collection of a fine in the amount of 5 thousand rubles for violation by the taxpayer of the deadline for submitting information to the tax authority on opening or closing a bank account;
in Art. 120 - collection of a fine from 5 to 15 thousand rubles for a gross violation of the rules for accounting for income and expenses and objects of taxation;
in Art. 122 - collection of a fine in the amount of 20% of the unpaid tax amount or 40% of the unpaid tax amount for acts committed intentionally.
Under a gross violation of the rules for accounting for income and expenses and objects of taxation in Art. 120 of the Tax Code of the Russian Federation is understood as the absence of primary documents, or the absence of invoices, or accounting or tax accounting registers, systematic (twice or more during a calendar year) untimely or incorrect reflection on accounting accounts, in tax accounting registers and in business reporting operations, cash, material values, intangible assets and financial investments of the taxpayer.
Article 109 of the Tax Code of the Russian Federation defines circumstances that exclude liability for committing a tax offense in the presence of at least one of the following circumstances:
1) the absence of an event of a tax offense;
2) no fault of the person in committing a tax offense;
3) the commission of an act containing signs of a tax offense by an individual who has not reached the age of sixteen by the time the act was committed;
4) expiration of the statute of limitations for bringing to responsibility for committing a tax offense.
The Code of Administrative Offenses of the Russian Federation provides for:
in Art. 15.3 - warning or imposition of an administrative fine on officials in the amount of 500 rubles to 1 thousand rubles for violations of the deadline for filing an application for registration with a tax authority;
in Art. 15.4 - warning or imposition of an administrative fine on officials in the amount of 1,000 to 2,000 rubles for violating the deadline for submitting information to the tax authority on opening or closing an account with a bank or other credit organization;
in Art. 15.6 - imposition of an administrative fine on officials in the amount of 300 to 500 rubles for failure to provide information necessary for tax control;
in Art. November 15 - imposition of an administrative fine on officials in the amount of 2 thousand to
3 thousand rubles for a gross violation of accounting and reporting. A gross violation of accounting is understood as a distortion of the amounts of accrued taxes and fees by at least 10 percent, as well as a distortion of any article (line) of the accounting form by at least 10 percent.
The Criminal Code of the Russian Federation provides:
in Art. 199 - punishment by a fine in the amount of 100 thousand rubles to 300 thousand rubles or imprisonment for up to two years with deprivation of the right to hold certain positions or engage in certain activities for up to three years for tax evasion and fees;
in Art. 199.1 - punishment by a fine from 200 thousand rubles to 500 thousand rubles or imprisonment for up to 5 years with deprivation of the right to engage in certain activities for a period of up to three years for concealing funds or property of an organization, at the expense of which tax arrears must be collected and fees committed by the head of the organization or another person performing managerial functions in this organization, on a large scale.

Viktor PRIVEZENTSEV, PhD in Economics, Honored Economist of the Russian Federation

When legislatively approving specific tax forms, which, first of all, mean the composition and structure of the tax system, the unambiguous interpretation of the concepts of “tax”, “duty”, “fee”, “price for services provided by the state” is of particular importance. This has not only theoretical but also practical significance, since the differences between them have a significant impact on the effectiveness of the tax regime and the distribution of the tax burden. Differences are also important for the implementation of legal doctrines within a single tax system.

In Russian practice, these concepts are often mixed or replaced, which is unacceptable when solving the problems of creating an objective system of relations between payers and the state, based on the equality of economic interests and the parity of different forms of ownership. It is also necessary to distinguish between these concepts because different legal regimes apply to them. So, in Art. 17 of the Tax Code of the Russian Federation defines the general rules for establishing a tax that significantly distinguishes it from fees and other payments. If the collection has all the formal features of a tax, it is considered illegal.

Depending on the nature, purpose, order of formation and collection, all obligatory payments can be divided into three main groups: taxes, fees and duties. In addition, such terms as “parafiscality”, “price for services provided by the state”, etc. are used in taxation.

The definition of the concept of tax, the identification of its features is an important task, since it aims to reveal the essence and characteristic features of legal relations that develop in the process of functioning of the taxation system. In addition, unlike other types of payments, the tax has features established and provided for by law, which determines the special mechanism for its collection. Therefore, the concept of "tax" should contain distinctive elements that allow one to determine its place among other payments to the budget.

The 1991 Law of the Russian Federation “On the Fundamentals of the Tax System” did not draw a clear line between tax and other payments. According to Art. 2 of this Law, tax, due, duty and other payments were understood as a mandatory contribution to the budget of the appropriate level or to an extra-budgetary fund, carried out by payers in the manner and on the conditions determined by legislative acts.

The current Tax Code of the Russian Federation contains in Art. 8 more balanced definition of the tax: “The tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the right of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities ".

A number of authors quite thoroughly point out the fact that, from a legal point of view, the wording “in the form of alienation of property” contradicts the norms of the Constitution of the Russian Federation, in Part 3 of Art. 35 which says: “No one can be deprived of his property except by a court decision.

The expropriation of property for state needs may be carried out only on the condition of prior and equivalent compensation.” It is also noted that from the point of view of the judicial procedure, the collection of taxes in the form of alienation of property entails the preliminary presentation of an equivalent compensation to the taxpayer, which, in turn, contradicts such a sign of tax as individual gratuitousness.

O. V. Staroverova suggested that the legislator, apparently, had in mind the transfer of part of the property in favor of the state.

The essence of the tax is manifested in the unity, the interweaving of its functions: fiscal and regulatory.

The fiscal function is associated with the collection of a part of the income of individuals and organizations in order to generate funds in the state budget and extra-budgetary funds. These funds are spent on the social sphere, economic needs, ensuring the security of the country, the maintenance of the state apparatus and non-production organizations that do not have their own income at all, but are necessary for society, as well as on the implementation of other state programs.

Another important function in a market economy is regulatory. The English economist J. Keynes (1883-1946), who developed the concept of state intervention in the economy, believed that taxes exist solely to regulate economic relations. The fact is that an effectively functioning market economy is a regulated economy, and the central place in the regulatory system belongs to taxes, since with their help the state influences social production, achieving certain goals in economic policy.

Tax policy should be aimed primarily at regulating production, as well as stimulating the development of industries that promote the introduction of innovations and increase the degree of scientific and technological development of the country. At the same time, it allows you to limit the development of those production processes that are inappropriate at this stage. In addition, with the help of taxes, it is possible to regulate the income and quality of life of the population, limiting the high level of income of individual citizens and maintaining the necessary standard of living for the rest. Taxes are also an element of regulation of demographic processes, youth policy and other social spheres. In addition, at all times, taxes not only filled the treasury, but also protected national industrialists and merchants, supported their competitiveness in the market. So, back in 1653, the Trade Charter was published in Russia, which determined the external customs duty in the amount of 8 or 10 money per ruble, that is, 4 or 5% percent. Foreigners, in addition, had to pay more customs duty - 12 money from each ruble of imported and exported goods and an additional travel duty - 4 money from the ruble.

In defining the tax as a legal category, it is necessary to single out the distinctive features of the tax that are unique to it, forming its originality, giving it categorical independence. Such features, in particular, include: mandatory (compulsory), gratuitous, irrevocable (non-equivalent) taxes, etc.

Compulsory means that everyone is obliged to pay legally established taxes (Article 57 of the Constitution of the Russian Federation). Tax liabilities arise for the taxpayer automatically if he falls under a set of certain features specified in the law. These relations do not depend on the will of the parties involved, but the legislation should be based on the recognition of the universality and equality of payers before the law. Otherwise, the supremacy of the legislature in establishing taxes is obvious (Articles 57, 71, 76, 105 and 106 of the Constitution of the Russian Federation).

The payment of taxes is an obligation and does not give any grounds for the taxpayer to claim the right to any compensation, i.e., to the counter-performance of obligations by the state. Does not change the essence of tax relations and the fact that the amounts paid to the budget in the form of taxes, in the end, are returned to taxpayers in one form or another, although this creates the appearance of rewarding taxes. Even in cases where taxpayers receive funds from the budget, there is no interdependence between the obligation to pay taxes and the right to receive budgetary funds. Thus, gratuitousness means that the taxpayer's obligation to transfer part of his property to the state does not entail an obligation for the state to give, do, provide something in return for him. Since the state ensures the vital activity of the whole society, it does not have any obligations to a specific taxpayer.

Irrevocability implies that when taxes are paid, the ownership of a part of the money transfers from taxpayers to the state. Moreover, the transfer of ownership of the tax amount is absolute and does not give rise to obligations on the state to return this amount or its equivalent. Tax refund is carried out only in cases of excessive payment or excessive, as well as unlawful collection.

Publicity is also highlighted among the legal features of the tax; legitimacy of the establishment; the procedural nature of the collection; forced withdrawal.

Thus, the analysis of the essential features of the tax gives grounds to propose the following definition of it.

A tax is a mandatory, individually gratuitous cash payment established in accordance with the Tax Code of the Russian Federation and levied in accordance with legislative acts on taxes to the state or local budget from obligated persons in order to ensure the socio-economic development of national-state, administrative-- territorial entities and society as a whole.

Along with taxes in the structure of the tax system, a certain place is occupied by non-tax payments: duties and fees. The purpose of their collection is to cover the costs of certain state institutions (courts, passport offices, etc.).

Non-tax payments differ in that:

First, fees and charges are collected by state and local authorities for the provision of legally established services or the granting of a certain right. These payments are not elements of the service, although they are paid in connection with its provision. They are also not the price of the service, since they can be canceled, and the bodies (institutions) that collect these payments will continue to carry out their main activities;

secondly, these payments are levied, as a rule, from those persons who freely, of their own free will, enter into

legal relations with the relevant body (institution) on the issues of obtaining the services they need;

¦ thirdly, the fee may be refundable.

According to Art. 8 of the Tax Code of the Russian Federation, the fee is understood as a mandatory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of legally significant actions in the interests of payers of fees by state bodies, local governments, other authorized bodies and officials. The concept of "collection" is not new for tax legislation, but for the first time in the Tax Code of the Russian Federation not only its definition is given, but also its characteristic features.

In contrast to the tax in the concept of collection there is no sign of the forced (individually-gratuitous) nature of the collection. On the contrary, since the payment of it entails the commission by state bodies, local governments or other authorized bodies and officials of legally significant actions, the granting of certain rights or the issuance of permits (licenses), there is a sign of partial compensation, the presence of the right of consideration.

In addition, when paying a fee, there is always a special purpose and special interests. The purpose of collecting a fee or fee (fee principle) is only to cover the costs of the institution in connection with the activities of which the fee is collected: without loss, but also without net income. But this principle is not always observed in practice. Quite often, the amounts of payments exceed the costs associated with the service. Moreover, in a number of cases, it is not the payment that is established to cover the costs, but the action (service) itself is recognized as obligatory in order to collect the payment. In Russia, this statement is true, for example, in relation to the establishment of various registrations, licensing, etc.

Although fees and charges are levied in connection with the provision of individual services, they should not be confused with contractual and civil liability payments. These are monetary duties collected on an individual basis in connection with a service of a public law nature. It should be emphasized that duties or fees are paid not for a service, but in connection with a service, and one that is provided by a state body, acting in the general interest, realizing its state-power functions.

It should be borne in mind that customs payments and customs duties are excluded from the list of taxes and fees established by the Tax Code of the Russian Federation.

Other terms are used in the theory and practice of taxation. Yes, in the early 1930s. 20th century appeared and became widespread in international law payments, called parafiskalitetov. In particular, they mean a fee established taking into account economic or social interests in favor of legal entities of public or private law that are not central government bodies and local administrations (fees for landscaping, contributions to the fund for victims of environmental disasters, etc.) .). Para-fiscality is established to finance certain activities, while tax revenues can cover any statutory government expenditure. It is noted that taxes differ from parafiscalities in their legislative design, as well as other features. At the same time, it is the legal features of taxes that make it possible to formulate the principles of their establishment and collection, which are unusual for mandatory para-fiscal payments. An example of para-fiscal payments is arbitration fees that are used to cover the general expenses associated with the activities of the arbitration court for resolving economic disputes at the Chamber of Commerce and Industry of the Russian Federation.

The simplified system of taxation is provided for in Ch. 26.2 of the Tax Code of the Russian Federation, and its application exempts enterprises in accordance with Art. 346.11 of this Code from the obligation to pay:

income tax;

Corporate property tax;

Unified social tax;

VAT, excluding this tax, payable when importing goods into the customs territory of the Russian Federation and when performing operations under a simple partnership agreement (agreement on joint activity) or an agreement on trust management of property.

Since enterprises engaged in the production of excisable goods, the extraction and sale of minerals (with the exception of common ones), as well as the gambling business, do not have the right to apply the simplified taxation system, therefore, the following are excluded from the list of mandatory payments for the regime under consideration:

Mineral extraction tax;

Gambling tax.

However, enterprises applying the simplified taxation system are not released from the duties of tax agents and pay other taxes in accordance with the legislation on taxes and fees.

Article 346.14 of the Tax Code of the Russian Federation provides for a single tax levied when applying the simplified taxation system, which has two alternative calculation options, the choice of one of which is carried out by the enterprise independently. The object of this tax is income or income reduced by the amount of expenses. The object of taxation cannot be changed by the taxpayer within three years from the beginning of the application of the simplified taxation system.

Taxpayers who are parties to a simple partnership agreement (agreement on joint activities) or an agreement on trust management of property apply income reduced by the amount of expenses as an object of taxation.

A taxpayer who has chosen income reduced by the amount of expenses as an object of taxation shall pay the minimum tax if the amount of calculated tax for the tax period is less than the amount of the minimum tax in the amount of 1% of income.

Organizations applying the simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.

If an enterprise applying the simplified taxation system chooses income as an object of single taxation, mandatory pension insurance contributions reduce its liabilities for the accrued single tax payable to the budget. Thus, the accrued amount of mandatory pension insurance contributions for the same period is a tax deduction for a single tax levied when applying the simplified taxation system. The amount of temporary disability benefits paid to employees is accepted as a similar tax deduction. However, the total amount of the tax deduction is limited to 50% of the single tax accrued for the period of application of the single tax.

In addition, enterprises that apply the simplified taxation system are insurers for compulsory insurance of employees against industrial accidents. Here is a list of mandatory payments to the budget system of the Russian Federation for enterprises that have chosen the simplified taxation system as the main tax regime (Table 8).

Table 8

List of mandatory payments to the budget system

Russian Federation under the simplified taxation system

Tax group Territory of effect of the tax List of taxes Responsibilities assigned to the organization Object of taxation Federal taxes The whole territory of the Russian Federation VAT Taxpayer Import of goods into the customs territory of the Russian Federation Tax agent Acquisition of goods (works, services) in the territory of the Russian Federation from a foreign organization that is not registered in the tax authorities Lease of state property Sale of confiscated property transferred to the state Personal income tax Tax agent Payment of income in favor of individuals Single tax under the simplified system Taxpayer Sales income and non-operating income Incomes reduced by the amount of expenses Income tax Tax agent organization income not related to its business activities in the territory of the Russian Federation Water tax Taxpayer Use of water bodies Regional taxes Territories correspond to entities of the Russian Federation Transport tax Taxpayer Objects of vehicles Local taxes Territories of relevant municipalities Land tax Taxpayer Land plots List of insurance premiums paid under the simplified taxation system Type of insurance premiums Basis for calculating the amount of premiums Beneficiary Regulatory act governing contributions Contributions for compulsory pension insurance Payments in favor of individuals under labor, civil law and copyright contracts Pension Fund of the Russian Federation Federal Law "On Compulsory Pension Insurance in the Russian Federation" Contributions for compulsory insurance of employees against industrial accidents Payments in favor of individuals under labor contracts Social Insurance Fund of the Russian Federation Federation Federal Law "On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases"

The exemption of taxpayers from the obligation to maintain accounting records in accordance with Art. 4 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting".

However, enterprises applying the simplified taxation system keep records of fixed assets and intangible assets in the manner prescribed by the legislation of the Russian Federation on accounting. In addition, the current procedure for conducting cash transactions and the procedure for submitting statistical reports are preserved.

Taxpayers are obliged according to Art. 346.24 of the Tax Code of the Russian Federation to keep records of income and expenses for calculating the tax base for a single tax in the book of accounting for income and expenses, the form and procedure for filling which are approved by Order of the Ministry of Finance of Russia dated December 30, 2005 N 167n "On Approval of the Form of the Book of Accounting for Income and Expenses of Organizations and Individual Entrepreneurs applying the simplified taxation system, and the procedure for filling it out".

The tax legislation provides for restrictions on the combination of a simplified taxation system by an enterprise with other special tax regimes. Enterprises that are parties to production sharing agreements, as well as enterprises that have switched to a taxation system for agricultural producers, are not entitled to use the simplified system.

However, an enterprise is allowed to combine the simplified taxation system with the application of a single tax on imputed income. At the same time, tax legislation requires separate accounting of income and expenses under various special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the above special tax regimes.

More on the topic 1.3.2. The list of obligatory payments to the budget system under the simplified taxation system:

1. 1.1. The main provisions of the methodology for calculating the tax burden
2. 1.2. The set of tax regimes and the conditions for their application, provided for by the tax legislation of the Russian Federation
3. 1.3. Composition of obligatory payments to the budget system taken into account in the calculation of the tax burden under various tax regimes 1.3.1. Features of the tax field under the general taxation regime

The Republic of Kazakhstan has taxes and other obligatory payments to the budget established by the Tax Code.

Taxes are divided into direct and indirect. According to the Tax Law, direct taxes are taxes paid directly from the income or property of the taxpayer. Direct taxes give the state a certain and definite tax. If the country has economic stability, there are no industrial crises and there is no war, then the income of the population in such a society increases, which means that the size of taxes in absolute terms increases. In an evenly developing society, direct taxes are a firm and constant source of income. Direct taxes can better take into account the real solvency of the taxpayer. For example, in the individual income tax, a progressivity scale is established from a non-taxable minimum to a maximum rate, thereby there is an opportunity to realize social justice. When paying direct taxes, the state directly comes into contact with the carriers of the tax and can accurately determine its obligations as a citizen. Direct taxes are mainly levied on personal income, and they cannot affect the economy as a whole.

According to the Tax Law, indirect taxes are taxes (value added tax (VAT) and excises) on goods and services, established as a surcharge on the price or tariff, not directly related to the income or property of the taxpayer. The buyer, purchasing the goods, thereby pays all indirect taxes that fall into the state budget through the seller. Indirect taxes, if rationally and effectively applied, can bring very large financial revenues to the state. An illustrative example is VAT, which has now become one of the main sources of budget revenues. Indirect taxes are levied in small, insignificant shares, and therefore less sensitive for the payer. The payment of indirect taxes, unless they fall on necessities, is made only at those moments when the payer has money, since this fact is indicated by the acquisition of an object of secondary importance, with which the collection of tax is connected. Indirect taxes are preferable for the state in that the taxpayer practically cannot evade them. But one should not abuse the spread of indirect taxes, as well as their magnitude, since their widespread use and increase leads to an increase in the cost of goods, thereby reducing the growth in incomes of the population, and hence reducing tax revenues.

The amounts of taxes and other obligatory payments go to the revenues of the respective budgets in the manner determined by the Law of the Republic of Kazakhstan "On the budget system" and the legislation on the republican budget for the corresponding year.

Types of taxes: corporate income tax, individual income tax, value added tax, excises, taxes and special payments of subsoil users, social tax, land tax, vehicle tax, property tax.

Fees: fee for state registration of legal entities; fee for state registration of individual entrepreneurs; fee for state registration of rights to real estate and transactions with it; fee for state registration of radio-electronic means and high-frequency devices; fee for state registration of motor vehicles and trailers; fee for state registration of sea, river and small size vessels; fee for state registration of civil aircraft; fee for state registration of medicines; collection for the passage of motor vehicles through the territory of the Republic of Kazakhstan; collection from auctions; license fee for the right to engage in certain types of activities; fee for issuing permission to use the radio frequency spectrum to television and radio broadcasting organizations.

Fees: payment for the use of land plots; payment for the use of surface water resources; payment for environmental pollution; payment for the use of wildlife; payment for forest use; payment for the use of specially protected natural areas; payment for the use of the radio frequency spectrum; payment for the use of navigable waterways; payment for placement of outdoor (visual) advertising.

Government duty.

Customs payments: customs duty, customs fees, advance ruling fee, fees.

Allocate: "national" taxes, including "republican" and "local" taxes.

"Republican", their composition, the amount of tax rates, tax payers and objects of taxation, as well as the procedure and terms for crediting taxes to the budget are determined by the law of the Republic of Kazakhstan. They are charged throughout the territory of Kazakhstan according to the same rules.

For local taxes, the law defines only the basic principles of their formation, as well as the maximum amount of tax rates (or the total amount of tax levies). It is within the competence of the authorities of the corresponding levels (republics, territories, regions, cities) to put into effect on their territory certain taxes from the recommended general list or additional ones, to set the rates, tax payment deadlines, additional benefits, etc. This allows taking into account features of the socio-economic development of the regions of the country, makes the tax system more flexible, adapted to local conditions. A similar principle has been implemented in other countries as well.

Payers are represented by three groups: "legal entities", "individuals registered as entrepreneurs" and "individuals".

In the structure of taxes in relation to legal entities, the leading role (in terms of the amount of withdrawal, the frequency of payment, the circle of payers) is played by "Corporate income tax", "value added tax", "individual income tax", "social tax", "property tax" .

The method of levying the tax, the term and amount of payment should be determined by the state in such a way that it is convenient to pay it, so that it is easy, and the method of calculating it allows everyone to make calculations on their own, without resorting to the help of those who have a special education. In any case, these requirements apply to direct taxes related to the size of the payer's income.

Composition of state budget revenues and expenditures

The functioning of the budget associated with the formation and use of a centralized fund of state funds occurs through special economic forms - budget revenues and expenditures. They express the individual stages of the value distribution. Both categories are objective, like the budget itself, and have a specific public purpose: revenues provide the state with the necessary funds, expenditures distribute centralized resources in accordance with national needs.

The composition and structure of revenues and expenditures depend on the areas of implementation of the budgetary and tax policy of the state, carried out in specific socio-economic and historical conditions. At the same time, the state uses forms and methods of generating income and spending that are acceptable under certain conditions. As a rule, the source of income is taxes or payments that are adequate to them. The composition and structure of revenues of the state budget of the Republic of Kazakhstan are determined by the current system of tax payments and receipts of non-tax funds of a relatively unstable nature.

The structure of the state budget is built on the basis of the budget

classification and includes seven parts:

• 1. Income
• 2. Official transfers (grants) received
• 3. Repayment of loans issued from the budget
• 4. Costs
• 5. Lending
• 6. Budget deficit (surplus)
• 7. Financing (deficit (use of surplus) budget)

In turn, income is divided into:

• - tax revenues;
• - non-tax revenues;
• - Income from capital transactions.

These three main categories of budget revenues are supplemented by a part (and at the same time a category) of official transfers received, that is, funds received both from lower government bodies (current and capital), subventions and budgetary withdrawals, and funds from abroad on an irrevocable basis ( grants).

The category of repayment of loans issued from the budget represents the receipt of funds from state economic entities on budget loans (provided on a repayable basis - lending in previous periods (years).

The second part - expenses reflects the expenses for the main functional groups: public services of a general nature; defense; public order and security; education; healthcare; social security and social assistance; Department of Housing and Utilities; culture; sports and information space; sectors of the economy: other expenses; debt servicing; official transfers to lower budgets.

Public debt servicing expenses are carried out by functional group - "debt servicing" with the allocation of state institutions of administrators of budget programs - the administration of akims and the Ministry of Finance for subprograms - payment of remuneration (interests) on loans and payment of commissions for placement of loans.

Funds intended for lending to other economic units, subject to subsequent return to the budget in the form of repayments, are shown in the relevant part - lending, which is a functional group.

The sixth part - the budget deficit - is a negative difference between receipts and expenditures, including lending: a positive difference between these values ​​means a budget surplus.

The seventh part (and at the same time a functional group) of financing the deficit (using the surplus) of the budget reflects the costs of repaying internal and external public debt. It has a dual purpose:

• 1) in the event of a deficit - attraction of funds from internal sources (from the National Bank, commercial banks, sale of securities, by offset, the balance of budget funds used to cover expenses) and from external loans;
• 2) with a surplus - the use of excess revenues, primarily for the repayment of government obligations or additional financing of priority budget programs.

A detailed list and grouping of income and expenses are determined by the budget classification. The budget classification is a systematized grouping of budget revenues and expenditures according to homogeneous characteristics, which is the basis of all budgetary activities of the financial authorities of the state.

The budget classification provides a close link between the budget and plans, forecasts and programs for the economic and social development of the state, with the financial plans of ministries and departments, organizations and institutions; allows you to combine individual estimates and financial plans into consolidated estimates and plans, provides a link between master plans and budgetary list.

The budget classification makes it possible to systematize receipts and expenditures in a comprehensive, clear and targeted manner in order to achieve high efficiency of management using automation tools.

In a number of states, the practice of dividing the expenditure part of the state budget into a current expenditure budget and a development budget is used. The development budget includes appropriations for financing investment and innovation activities and other costs associated with expanded reproduction. The current budget concentrates all the expenses that arise from the existing norms and the current level of social security. It is fully balanced due to the increase in cash savings and income from the population accumulated in the budget. The development budget combines the costs associated with the needs of expanded reproduction, centralized financing of new socio-economic measures; analysis of the components of the development budget provides an opportunity to take a more balanced and prudent approach to new additional government spending. Here the principle must be consistently implemented: to finance needs strictly within the limits of actually received sources, own and borrowed. The foreseen expenditures of the development budget should not be mandatory and should be considered as an upper limit, that is, if more revenues cannot be obtained during the implementation of the budget, then the expenditures of the development budget will have to be reduced.

In each budget, it is desirable to balance, that is, to balance, the revenue and expenditure parts. Balance is equilibrium, and when drawing up a budget, the main issue is to achieve such a state of cash receipts and expenditures of the state. The excess of income over expenditure forms a budget surplus - a surplus. It is directed to the repayment of the state debt or may be free balances of budgetary funds (in the republican and local budgets). Free balances of budget funds formed at the end of the budget period for the completed budget year are credited to special accounts of the government and local executive bodies and are used to increase the working cash balance and to cover the public debt of the relevant authority. In the absence of such a need, decisions on the use of these funds are taken by the administrations concerned. The excess of spending over income causes a deficit in the state budget. The presence of a significant and permanent deficit characterizes the crisis state of finance. An acceptable deficit level is considered to be 2-3% of the country's gross domestic product. In such cases, the deficit can be relatively easily covered by the issuance of government loans or the issuance of paper money.

One of the forms of Fin. relations with. - x. enterprises with state-tion. P. in b. carried out from the balance sheet profit of enterprises according to the norms established per 1000 rubles. productions. potential (land and labor resources, main production funds for agricultural purposes and material working capital). Payment rates and their planned sizes do not depend on the level of profitability of production. With a lack of profit P. in b. made from others. Own. enterprise funds. Decision RAPO from P. in b. low-profitable enterprises with a level of production can be temporarily released. potential below the average for the district, as well as the newly created greenhouse-greenhouse plants, livestock. complexes - for the period of capacity development according to the plan, but not more than 5 years.

• - See Payments...

  Glossary of business terms

• - payment by tenants of housing in houses of state and municipal housing stock and by homeowners of utilities provided by specialized state and municipal ...

  Glossary of legal terms

• Glossary of legal terms

• - See Payments...

  Glossary of business terms

• - payments made in excess of scheduled principal payments on a mortgage. In English: PrepaymentsSee. See also: Mortgages  ...

  Financial vocabulary

• - payments of the population and tenants of premises for the use of public services. See also: Payments Utilities  ...

  Financial vocabulary

• - payments of organizations, enterprises, citizens, made on the basis of payment requests in an indisputable manner, not requiring the consent of the payer for their payment ...

  Economic dictionary

• - the spending of currency by individuals, firms and the government of a country to buy goods and services in other countries ...

  Economic dictionary

• - "... 1. Local budgets include the budgets of municipalities. 2 ...

  Official terminology

• - "...1...

  Official terminology

• - ".....

  Official terminology

• - the spending of currency by individuals, firms and the government of the country to buy goods and services in their other countries ...
• - payments of the population and tenants of premises for the use of public services ...

  Encyclopedic Dictionary of Economics and Law

• - payments of legal entities and individuals made to the state budget ...

  Encyclopedic Dictionary of Economics and Law

• - payments made on the basis of payment requests that do not require the consent of the payer, about which a special note is made in the document: "Without acceptance" ...

  Big Law Dictionary

• - payment for the possession and use of the property provided under the leasing agreement. The amount, method, form and frequency of payments are established in the contract by agreement of the parties ...

  Big Law Dictionary

"PAYMENTS TO THE BUDGET" in books

18. Budgetary system of the country: federal budget, budgets of subjects, local budgets. Intergovernmental relations. Consolidated budget