Production tax

The plan: 1. The content of the concept of tax proceedings 2. Financial and tax accounting in the calculation of the tax system 3. Tax calculation procedure 4. Order of tax 5. The ratio of tax and accounting in the international practice.

1) In a relationship there is a separate tax system - tax production as a set of methods, tools, techniques, methods and procedures by which a taxpayer his duty.

In legal terms, the tax production, integrates the norms that regulate the procedure for the calculation and payment of tax - is established by the legislation set of methods and techniques for determining the order of legal obligations, the subjects of tax relations.

In general, tax production can be divided into two stages enlarged: tax calculation and payment of taxes. As an additional component can be identified with information and documentation of the tax obligation.

2) The interaction of accounting and taxation is characterized by the following provisions: different tax rates are calculated and formed only by accounting data; different tax rates are calculated by the form and accounting data, but using certain methods for tax purposes.

As part of the tax accounting are several special techniques and methods: establishing special tax accounting and indicators; payment of a special "tax cost"; definition of the method of formation of the tax base; establishing tax discount; definition of the tax period; introduction of a special tax documentation.

Establishing special tax accounting and indicators based on accounting data, but it is used for tax purposes. An example is the accounting and tax index of "gross income."

Calculation of the special "tax cost" - is the establishment of special rules for accounting and tax rate different from the accounting method. Determining the method of formation of the tax base needed to identify the emergence of the tax liability.

Establishing tax discount - this amendment, which for tax purposes the taxpayer increases their income. Determination of the tax period for each type of tax is essential to the tax base and plays a large role in the use of sanctions for tax offenses.

Introduction of a special tax documentation - technical method of tax accounting; within it there are no "tax" primary documents.

3) Calculation of tax - a set of actions to determine the amount of tax payable in the budget or off-budget fund.

When determining the object of taxation as a legal factor to determine the rules of its limitations: on the subject; over the territory; by design.

Determination of the tax base is necessary for calculating the amount of tax, the tax base is equal to the product of the unit tax on the total number of such units. The correct definition of the moment of the tax liability due to the use of cash or storage methods for forming the base.

There are 4 groups of tax benefits - provided by: facility - exemption discounts; the rates - lower the rates; on terms of payment - a later date, the tax credit; separate entity - a combination of these benefits, "tax holidays".

Benefits are provided in various forms: tax exemption of certain categories of persons; exemption from certain parts of the base object of the tax; establishing the exemption limit; deduction of certain amounts from the base, often - the cost of the taxpayer; lowering tax rates; a deduction from the tax salary; return of previously paid tax; deferral and installment payment of tax.

Calculation of tax related to the definition of the tax period Calculation of tax related to the definition of the tax period. (In this case even the overpayment of tax in subsequent taxable periods does not relieve the taxpayer for the periods in which a violation). Tax assessment is carried out on the cumulative or non-cumulative system.

4) Payment of tax - a set of actions of the taxpayer or other entity making the actual amount of tax to the budget and extra-budgetary funds. There are 3 ways to tax: Cash - non-cash and cash; property, including payment of the tax or exchange of securities; foreclosure on the property and accounts receivable.

Source tax - provision, by which the taxpayer pays the tax Source tax - provision, by which the taxpayer pays the tax. With the economic position in the target acts as income or capital.

Tax sources are defined: for VAT - value added, for duty - revenue, for land tax and road tax - the cost, for advertising tax, corporate property tax, cleaning fee of local taxes - net profit enterprises, and for income tax and other taxes on individuals - total revenue.

Terms of payment of taxes depends because there are taxes to term or periodic-calendar. As mentioned, the urgency of the payment of fees is closely related to the concept of arrears - the amount of tax is not in the budget at the end of the deadline for payment.

Apply the definition of the order of payment of taxes, under which pay: property taxes; local taxes are included in financial results; other taxes that are made out of profits; income tax.

Source of payment, the person actually paying the funds nalogoplatelschikasummu tax payment to another person, - acting as a tax agent.

The following ways transfer tax payment by the taxpayer: self-pay; payment of tax agents; payment through tax clauses (the method of tax payment leads to subjects soboyprimenenie tax relations corresponding penalties).

The time of payment shall be the date of making money in the cash register, the post office or a credit institution, the date of debiting the bank account of the payer's payment regardless of the time of enrollment amounts to the appropriate account. There are the following ways to make commitments:tax payments to the budget and extra-budgetary funds; offsets to the budget; tax credit.

Tax refund is possible only after the execution of the taxpayer of its tax liability. There are general and special procedure for the return of the tax budget. According obschemuporyadku taxes refundable upon written request of the taxpayer, unless the expiration period of three years from the date of their receipt. Special procedure set dlyakonkretnyh tax relevant regulations.

5) In foreign countries distinguish between two models of coexistence of accounting and tax ucheta.Odna model is the name of a "continental" in her accounting and tax records, and the first match actually perform all fiscal and accounting tasks. To the continental system includes, in particular, the accounting systems of Germany, Sweden, Belgium, Spain and Italy.

Another model is the relation of accounting and taxation is the name of "Anglo-Saxon", it includes the U.S., England, Austria, Canada, etc.

According to the degree of participation in the system of accounting tax accounting, there are three types of tax accounting. 1.Buhgaltersky tax accounting. Tax accounting figures are formed exclusively on accounting. Calculate the tax on the amount of this type of taxation is crucial, since traditionally the tax system has been focused on the performance of accounting, which testifies to its universality.

2. Mixed tax accounting. Tax accounting figures are formed on the basis of accounting data, but using certain methods for tax purposes. With this method of tax accounting taxpayer initially uses its accounting figures, and then makes adjustments resulting figures by a special method provided by the tax laws of the country.

3, the absolute tax accounting 3, the absolute tax accounting. Tax accounting figures are formed without the involvement of accounting. Cases where the tax is calculated without accounting indicators, are also quite common. Thus, without accounting figures are calculated customs duties, state fees, water charges, etc.