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Налоговые системы России и зарубежных стран

Содержание

Введение
Раздел 1. Теоретические основы налогообложения
Глава 1. Основные положения
1.1. Сущность и функции налогов
1.2. Элементы и структура налогов
1.3. Классификация налогов
1.4. Налоговая система и ее структура
1.5. Принципы налогообложения и построения налоговой системы
1.5.1. Принципы налогообложения
1.5.2. Принципы построения налоговой системы
Раздел II. Налоговая система России
Глава 1. Характеристика налоговой системы
1.1. Структура налоговой системы
1.2. Методика построения налоговой системы
1.3. Общая методика исчисления налогов и сборов
Глава 2. Характеристика налогов России
2.1. Налог на добавленную стоимость
2.1.1. Налоговая база НДС
2.1.2. Налоговая ставка НДС
2.1.3. Исчисление НДС
2.2. Акцизы
2.2.1. Определение налоговой базы на акцизы
2.2.2. Налоговые ставки
2.2.3. Исчисление налога (акциза)
2.3. Налог на прибыль
2.3.1. Налоговая база
2.3.2. Налоговая ставка
2.3.3. Исчисление налога на прибыль
2.4. Налог на доходы от капитала
2.4.1. Налоговая база
2.4.2. Налоговые ставки
2.4.3. Исчисление суммы налога
2.5. Подоходный налог с физических лиц
2.5.1. Налоговая база
2.5.2. Налоговые ставки
2.5.3. Исчисление налога
2.6. Единый социальный налог
2.6.1. Налоговая база
2.6.2. Ставки налога
2.6.3.Исчисление налога
2.7. Государственная пошлина
2.8. Таможенные пошлины и сборы
2.8.1. Виды таможенных пошлин
2.8.2. Налоговая база и ставка
2.8.3. Исчисление таможенной пошлины и сбора
2.9. Налог на пользование недрами
2.9.1. Налоговая база
2.9.2. Налоговые ставки
2.9.3. Исчисление налога
2.10. Налог на воспроизводство минерально-сырьевой базы
2.10.1. Налоговые ставки
2.10.2. Исчисление налога
2.11. Налог на дополнительный доход от добычи углеводородов
2.11.1. Налоговая база
2.11.2. Налоговые ставки
2.11.3. Исчисление суммы налога
2.12. Сбор за право пользования объектами живого мира и
водными биологическими ресурсами
2.12.1. Налоговая база и ставки
2.13. Лесной налог
2.13.1. Налоговая база и ставки
2.14. Водный налог
2.14.1. Налоговая база и ставки
2.15. Экологический налог
2.15.1. Налоговая база и ставки
2.15.2. Определение сумм налогов
2.16. Лицензионные сборы
2.17. Налог на имущество организаций
2.18. Налог на недвижимость
2.19. Дорожный налог
2.19.1. Налоговая база
2.19.2. Налоговые ставки и сумма налога
2.20. Транспортный налог
2.21. Налог с продаж
2.22. Налог на игорный бизнес
2.23. Земельный налог
2.24. Налог на имущество физических лиц
2.25. Налог на рекламу
2.26. Налог на наследование и рекламу
Глава 3. Специальные налоговые режимы
3.1. Налогообложение при упрощенной системе ведения учета и
отчетности
3.2. Уплата единого налогового платежа в форме временного
налога
3.3. Налогообложение при применении единого налога на
сельскохозяйственных товаропроизводителей
Глава 4. Налоговое планирование
4.1. Налоговое планирование на макроуровне
4.2. Налоговое планирование на уровне хозяйственного
субъекта (на предприятии)
Глава 5. Налоговый контроль
5.1. Налоговый контроль в системе государственного
финансового контроля
5.2. Права и обязанности налогоплательщиков
5.3. Права и обязанности налоговых органов
5.4. Налоговые органы
5.5. Виды и методы налоговых проверок
5.6. Полномочия органов налоговой полиции
5.7. Ответственность за налоговые правонарушения
5.8. Налоговый контроль, осуществляемый административными
органами
Раздел III. Критический подход к системе налогообложения России
Глава 1. Краткий анализ налогов
1.1. Характеристика налогов
1.1.2. Налог на добавленную стоимость
1.1.3. Акцизы
1.1.4. Налог на прибыль
1.1.5. Подоходный налог с физических лиц
1.1.6. Единый социальный налог
1.1.7. Государственная пошлина
1.1.8. Таможенная пошлина
1.1.9. Налог на пользование недрами
1.1.10. Налог на воспроизводство минерально-сырьевой
базы
1.1.11. Налог на дополнительный доход от добычи
углеводородов
1.1.12. Сбор за право пользования объектами животного
мира и водными биоресурсами
1.1.13. Лесной налог
1.1.14. Водный налог
1.1.15. Экологический налог
1.1.16. Лицензионные сборы
1.1.17. Налог на имущество
1.1.18. Налог на недвижимость
1.1.19. Дорожный налог
1.1.20. Транспортный налог
1.1.21. Налог с продаж
1.1.22. Налог на игорный бизнес
1.1.23. Земельный налог
1.1.24. Налог на рекламу
1.1.25. Налог на наследование и дарение
1.2. Возможности налогоплательщиков по уплате налогов
1.3. Способы уклонения от налогов
1.3.1. Незаконное уклонение от уплаты налогов
1.3.2. Законное уменьшение налогов
Глава 2. Гипотетическая налоговая система России
2.1. Общие положения
2.2. Налоговая система РФ
2.3. Платеж административно-территориального образования
РФ
2.4. Налог на доходы юридических и физических лиц
2.5. Государственная пошлина
2.6. Таможенная пошлина
2.7. Пошлина на недвижимость
2.8. Пошлина на природные богатства
2.9. Коммунальные платежи
Раздел IV. Особенности налоговых систем стран СНГ
Глава 1. Налоговые системы стран СНГ
1.1. Республика Азербайджан
1.1.2 Налог на прибыль
1.1.3. Налог на добавленную стоимость
1.1.4 Акцизы
1.1.5. Подоходный налог
1.1.6. Налог на имущество
1.1.7. Государственная пошлина
1.1.8. Налог на социальное страхование
1.2. Республика Беларусь
1.3. Республика Казахстан
1.4. Украина
1.5. Кыргызстан. Молдова. Таджикистан
Раздел V. Налоговые системы зарубежных стран
Глава 1. Характеристика налоговых систем зарубежных стран
1.1. Тенденции развития налоговых систем
1.2. Налоговая система Бельгии
1.3. Налоговая система Великобритании
1.4. Налоговая система Германии
1.5. Налоговая система Испании
1.5.1. Налог на прибыль компаний
1.5.2. Налог на добавленную стоимость
1.5.3. Налог на состояние
1.5.4. Налог на наследование и дарение
1.5.5. Налог на сделки с имуществом и имущественными
правами
1.5.6. Налог на недвижимость
1.5.7. Налог на прирост стоимости объектов недвижимости
1.5.8. Специальный налог
1.5.9. Налог на социальное страхование
1.6. Налоговая система Италии
1.6.1. Подоходный налог с физических лиц
1.6.2. Подоходный налог с юридических лиц
1.6.3. Местный подоходный налог
1.6.4. Налог с дарений и наследства
1.6.5. Налог на добавленную стоимость
1.6.6. Специальные акцизы
1.6.7. Налоги с деловых операций
1.7. Налоговая система Канады
1.8. Налоговая система США
1.8.1. Федеральный подоходный налог с населения
1.8.2. Налог на прибыли корпораций
1.8.3. Взносы на социальное страхование
1.8.4. Акцизы
1.8.5. Налоги с наследства и дарений
1.8.6. Таможенные пошлины
1.8.7. Налог с продаж
1.8.8. Подоходный налог с населения (штата)
1.8.9. Налог на прибыль корпораций (штата)
1.8.10. Налог на имущество
1.8.11. Налог с наследства
1.8.12. Акцизы
1.8.13. Лицензионные сборы (штатов)
1.8.14. Налог на капитал (штата)
1.8.15. Обязательные отчисления на выплату пособий по
безработице
1.8.16. Поимущественный налог (местный)
1.8.17. Местный налог с продаж
1.8.18. Текущие платежи (местные)
1.9. Налоговая система Швейцарии
1.9.1. Подоходный налог с физических лиц
1.9.2. Налог на прибыль и капитал юридических лиц
1.9.3. Налог, взимаемый у "источника"
1.9.4. Гербовые сборы
1.9.5. Налог на добавленную стоимость
1.9.6. Таможенные пошлины
1.9.7. Налоги на доходы и чистые активы (Кантона)
1.9.8. Подоходный налог с физических лиц
1.9.9. Подушный налог
1.9.10. Налог на прибыль и капитал юридических лиц
(Кантона)
1.9.11. Налог на прирост недвижимой собственности
(Кантона)
1.9.12. Налог с лотерей
1.9.13. Налог на недвижимую собственность
1.9.14. Налог на переход собственности
1.10. Налоговая система Франции
1.11. Налоговая система Японии
Заключение

Введение

На протяжении десяти последних лет налоговая система России постоянно подвергается


изменениям, а законодательные органы правительства как России, так и ее субъектов находятся в
постоянном поиске оптимальных решений в сфере налогообложения.
В аналогичных изданиях, на наш взгляд, недостаточно раскрыта теоретическая база
налогообложения, являющаяся основой построения оптимальной или рациональной эффективной
налоговой системы, отсутствует общая методология подхода к созданию различных видов налоговых
систем. Поэтому написание данной книги мотивировано необходимостью ознакомления широкого круга
читателей с налоговой системой России в условиях новых экономических отношений.
Мы рассматриваем не только теоретически основы налогообложения, но и даем подробное
описание налоговых систем России и зарубежных стран, методик расчета каждого налога в отдельности,
что позволяет проводить практикум по налогообложению, в том числе с применением компьютерной
техники.

Раздел 1. Теоретические основы налогообложения

Глава 1. Основные положения

1.1. Сущность и функции налогов

Проблема понимания природы налогов обусловлена тем, что налог - понятие не только
экономическое, правовое, социальное, философское и историческое, но и понятие финансовой науки,
жестко связанное с категорией "государство".
Налоги, являясь экономической категорией, имеют глубоко исторический характер. Они менялись
вместе с развитием государства.
В современном понимании налог - это обязательный, безвозмездный платеж, взимаемый с
организаций и граждан в форме отчуждения принадлежащих им на правах собственности,
хозяйственного ведения или оперативного управления денежных средств в бюджет и внебюджетные
фонды в определенных законом размерах и в установленные сроки в целях финансового обеспечения
государства и его территориальных образований.
Признаками налога являются:
- императивность, которая означает, что субъект налога не вправе отказаться от возложенной на
него обязанности безвозмездно внести часть своего дохода (согласно закону), а в случае невыполнения
обязанности последуют определенные законом санкции по ее принудительному изъятию;
- смена формы собственности дохода, которая означает, что часть дохода субъекта безвозмездно
переходит в собственность государства (субъекта федерации, местного самоуправления),
обезличивается и используется государством по своему усмотрению;
- безвозвратность и безвозмездность передаваемой части дохода, которые означают, что
отданная часть дохода не возвратится субъекту налога и он не получит никаких прав, в том числе права
на участие в распределении отданной части своего дохода;
- легитимность, которая означает не только признание налогов на основе законодательного
права, но и их взимание только с законных операций.
Налоги как экономическую категорию, следует рассматривать с точки зрения их места в
экономической системе, их сущности, назначения, построения системы налогообложения, определения
структуры налогов и их взимания с субъектов налога (налогоплательщиков).
Налоги исторически являются одним из основных источников формирования бюджета любого
государства и одним из методов мобилизации денежных средств на переустройство государства и
общества. По своей сути налоги являются одним из самых доходных источников накопления казны,
которые, во-первых, безвозмездно изымаются государством у налогоплательщиков и, во-вторых,
поступая в бюджет, являются той его частью, на которую государство не затрачивает средств.
Социально-экономическая природа налогов, их назначение и влияние на экономическую и политическую
жизнь государства определяются государственным строем и политикой, проводимой властью. Налоги с
социальной точки зрения являются средством эксплуатации общества и по своей сути выступают одним
из элементов грабежа (безвозмездно изымается часть дохода). Особенно это характерно в условиях
возрастания налогового бремени (увеличение числа налогов, расширение круга налогоплательщиков,
расширение налоговой базы, повышение налоговых ставок и т.д.).
С точки зрения формирования бюджетов (федерального, субъектов федерации и местных),
налоги - есть необходимая экономическая составляющая, обеспечивающая решение задач (функций),
возлагаемых на государство, а именно:
- удовлетворение общественных потребностей на содержание аппарата управления, органов
безопасности, обороны, правопорядка, решение социальных проблем и т.д.;
- регулирование экономической деятельности субъектов хозяйствования и развитие
инфраструктуры;
- решение вопросов освоения новых технологий, программ и производств;
- обеспечение международных договорных обязательств и т.д.
Функции налогов заложены в их сущности, проявляющиеся в способе действий или
непосредственно через их свойства. Налогам свойственны две основные функции:
- фискальная;
- экономическая или регулирующая.
Фискальная функция - предполагает, что налоги являются доходом государства и формируют
основную доходную часть бюджетов различных уровней государственной власти. Фискальная функция
налогов является главной, основополагающей, т.к. именно она формирует основную часть бюджета.
Экономическая или регулирующая функция налогов заключается в воздействии налогов на
общественно-экономические отношения в государстве. Именно налоги оказывают влияние на
платежеспособный спрос, предложение и ресурсоснабжение. Они создают или разрушают
экономические условия, т.е. регулируют рыночные отношения в государстве.
Вместе с тем налоги - одно из основных противоречий между налогоплательщиком как субъектом
налога или обществом в целом, с одной стороны, и государственной властью, с другой стороны, в основе
которого лежит принцип принудительного изъятия части дохода субъекта налога, приводящего к
ухудшению его материального положения и порождению социального неравенства между различными
группами налогоплательщиков (граждан в целом).
Иначе, изъятие части дохода у субъекта налога приводит к возникновению противоречия между
потребностями государства в увеличении налоговых доходов в целях формирования бюджета и
выполнения им своих функций и нежеланием налогоплательщиков безвозмездно отдавать часть своих
доходов, ухудшающих их материальное положение. Данное противоречие является основным при
формировании налоговой системы и принятии законодательной налоговой базы любым государством.
Это противоречие внешнее по отношению к самой налоговой системе. Существуют и внутренние
противоречия, заложенные в самой структуре налоговой системы.
Во-первых, многочисленность видов налогов и высокий уровень налогообложения не
способствуют развитию экономики или производительных сил, побуждают хозяйствующие субъекты
изыскивать возможные способы и изобретать различные механизмы уклонения от налогового бремени, в
результате чего бюджет не дополучает огромные суммы денежных средств, снижается уровень
собираемости налогов, растет недоимка и преступность, то есть усиливается противоречие между
налогоплательщиком и развитием собственных производств самим налогоплательщиком.
Во-вторых, несправедливое распределение налогового бремени между различными группами
налогоплательщиков ведет к возникновению противоречия между ними. В частности, неодинаковый
уровень доходов может сопровождаться одинаковым уровнем (ставкой) обложения или предоставление
отдельным группам и налогоплательщикам различных льгот ставит в неравные условия
налогоплательщиков на едином экономическом пространстве и в конечном счете усиливает
противоречие между самими налогоплательщиками.
В-третьих, многоуровневая налоговая система перераспределения налоговых ставок между
федеральным бюджетом, региональными и местными бюджетами, с одной стороны, и между бюджетами
регионов усиливает противоречие в сфере разделения налогов и налоговых ставок по уровням
бюджетных систем.
В-четвертых, анализ видов налогов и их структуры (элементов налогов) свидетельствует, что
введение новых налогов (при неизменном количестве ранее принятых) ведет к росту цен на товары
(продукты), особенно облагаемые данным видом налога, а бремя налогов распределяется в конечном
счете между продавцом и покупателем с учетом соотношения спроса и предложения; повышение
налоговых ставок ведет к сокращению поступлений налогов в бюджет ввиду усиления тенденций ухода
налогоплательщиков от уплаты налога и т.д., что в последующем приводит к усилению противоречия
между налогоплательщиком и системой власти.
Разрешение приведенных противоречий имеет особую актуальность не столько в теоретическом,
сколько в практическом плане. Вопрос состоит в том, каким должен быть уровень налоговых изъятий,
чтобы воздействие на экономические процессы в обществе осуществлялись с максимально возможным
положительным эффектом, то есть чтобы противоречия были минимальны или сведены до
оптимального уровня. Эта задача должна решаться совместными усилиями законодательных и
исполнительных органов государственной власти, с одной стороны, и экономической наукой, с другой
стороны.

1.2. Элементы и структура налогов

Налог считается установленным лишь в том случае, когда определен субъект налога
(налогоплательщик) и элементы налога.
Признаками налога, как такового являются:
- легитимность налога которая подразумевает изъятие налога (сбора) только с законных
операций;
- безвозмездность налога - означает, что субъект налога передает часть своего дохода
государству и не получает взамен никаких льгот;
- принудительность изъятия налога (сбора) из части дохода субъекта налога в соответствии с
законом о налогообложении;
- императивность налога - означает, что субъект налога не вправе отказываться от выполнения
возложенных на него обязанностей по внесению налогового оклада (части своего дохода) в
соответствующий бюджет;
- смена формы собственности налога - означает, что собственность (часть дохода) субъекта
налога передается в собственность государства и др.
В налогах как экономической категории можно выделить ряд элементов, без которых налог не
может считаться установленным. Элементы налога отражают его социально-экономическую сущность,
которая определяет условия налогообложения, организацию, порядок исчисления и изъятия налога.
Основными элементами налога являются:
- объект (предмет) налогообложения;
- налоговая база;
- источник налога;
- налоговая ставка;
- единица обложения (налога);
- налоговый оклад;
- сумма налога;
- налоговая льгота;
- порядок исчисления налога;
- налоговый период;
- порядок и сроки уплаты налога и др.
Объект (предмет) налогообложения - это имущество, прибыль, доход, стоимость работ или услуг,
с которых в соответствии с законом с субъекта налога взимается налог (сбор, госпошлина).
Налоговая база - стоимостная, физическая или иная характеристика объекта (предмета)
налогообложения.
Источник налога - доход субъекта налога, из которого вносится оклад налога (взимается налог).
Налоговая ставка - размер налога или величина налогового исчисления на единицу измерения
налоговой базы.
Налоговый оклад - сумма налога, исчисляемая на весь объект налога за определенный период
времени, подлежащая внесению в соответствующий бюджет.
Единица (масштаб) налога - единица измерения объекта (предмета) налога, принятая за основу
для начисления оклада налога и выраженная в рублях, тоннах, килограммах, квадратных метрах и
других единицах измерения.
Сумма налога - сумма налога, уплачиваемая субъектом налога с объекта (предмета) обложения.
Налоговая льгота - снижение размера налогообложения или предоставление субъекту налога
преимущества по отношению к другому плательщику налога.
Налоговый период - календарный год или иной период времени, по окончании которого
исчисляется налоговая база и сумма налога, подлежащая уплате в соответствующий бюджет.
Элементы налога составляют структуру налога, каждая характеризуется:
- зависимостью экономики (бюджета) от налогов на различные виды доходов;
- влиянием налогов (сборов) на доходы субъектов налога;
- зависимостью колебания цен на товары (продукты) от налогов (сборов);
- зависимостью колебания самих налогов (налоговых ставок) от изменения параметров
элементов налога и т.д.

1.3. Классификация налогов

Классификация налогов - это система их группировки по определенным признакам.


Классификация налогов имеет не только научный аспект, но, прежде всего, практическую
направленность.
Анализ многих работ экономистов, занимающихся проблемой налогообложения, свидетельствует,
что в вопросах классификации налогов лежат разные подходы. Однако, обобщая их, можно выделить
ряд характерных признаков, которые наиболее полно раскрывают систему налогообложения и
характеризуют налоги как элементы системы.
В качестве признаков, характеризующих налоги, можно выбрать следующие:
- иерархию уровня власти или уровень управления и власти;
- объект обложения или среду изъятия;
- полноту прав использования налоговых сумм;
- источник уплаты налога;
- субъект уплаты налога;
- способ изъятия дохода;
- метод обложения (по ставке);
- способ обложения;
- назначение (функция) налога;
- характер построения налоговых ставок и т.д.
По иерархии уровня власти или принадлежности к уровню управления и власти налоги
подразделяются на федеральные, региональные и местные. В основу классификации признака
положена иерархия уровня власти, издающей закон о налогообложении и устанавливающей налоговые
ставки, порядок исчисления и уплаты налогов.
По объекту обложения или сфере изъятия налоги можно подразделить на налоги, изымаемые с
имущества, земли, ренты, капитала, работ, услуг, товаров, средств потребления и т.д. В основу
классификации налогов положен признак, характеризующий:
- операции по реализации товаров (работ, услуг)
- имущество
- доход
- прибыль
- природные ископаемые и т.д.
Признак имеет стоимостную оценку, количественную или качественную характеристику, с
наличием которых у налогоплательщика в соответствии с законом возникает обязанность по уплате
налога.
По источнику уплаты налоги подразделяются на налоги, взимаемые с дохода (заработной платы,
прибыли), выручки, себестоимости продукции и т.д. В основу классификации положен признак дохода
субъекта налога, из которого вносится оклад налога в бюджет.
По полноте прав использования налоговых сумм налоги можно подразделить на закрепленные и
регулирующие. В основе такой классификации лежит признак, отражающий полноту прав на
использование налоговых сумм. Закрепленный налог представляет собой налог, который полностью в
твердо фиксированной доле (в процентах) на постоянной или долговременной основе поступает в
соответствующий бюджет (только в федеральный или региональный или местный), за которым он
закреплен.
Регулирующий налог - это налог, используемый для регулирования поступлений в нижестоящие
бюджеты в виде процентных отчислений от налогов по ставкам, утвержденным в установленном порядке
на определенный период времени или на налоговый период.
По субъекту уплаты налога они подразделяются на налоги, взимаемые с физических или
юридических лиц. В основу классификации положен признак налогоплательщика как физического лица
или организации (юридического лица).
По способу изъятия налога или дохода у налогоплательщика налоги подразделяются на прямые
и скрытые (косвенные). В основу классификации положен принцип перелагаемости налога
непосредственно на товар (услуги, продукты и т.д.).
Прямые налоги взимаются непосредственно с доходов или собственности (имущества)
налогоплательщика, например, подоходный налог с физического лица, налог на прибыль с организации,
налог на имущество и т.д.
Прямые налоги можно подразделить на реальные и личные.
В основе такого деления лежит признак финансового положения налогоплательщика.
Реальные налоги уплачиваются с отдельных видов имущества, товаров или деятельности,
независимо от финансового положения налогоплательщика. Личные налоги учитывают финансовое
положение налогоплательщика и взимаются у источника дохода (с заработной платы, прибыли,
дивидендов и т.д.).
Скрытые (косвенные) налоги взимаются в виде надбавок к цене товара, с оборота реализации
товаров (работ, услуг), то есть взимаются в процессе потребления товаров (работ, услуг). К таким видам
налогов относят акцизы, налог на добавленную стоимость, таможенные пошлины, налог с продаж и др.
Скрытые (косвенные) налоги можно подразделить на универсальные, индивидуальные, монопольные
(фискальные) и таможенные пошлины. К универсальным налогам относится налог на добавленную
стоимость, которым облагаются все товары (работы, услуги).
Индивидуальными налогами являются акцизы, которыми облагаются отдельные виды товаров,
услуги или обороты на определенной стадии воспроизводства, например, налог с продаж. Монопольные
(фискальные) налоги - это вид налогов, реализация которых является монополией государства,
например, реализация табака, спиртных напитков, спичек, соли и т.д. Монополия государства на
реализацию таких товаров может быть полной или частичной.
Таможенные пошлины - это косвенный вид налогов, изыскиваемых при перемещении товаров
(работ, услуг) через таможенную границу (при внешнеэкономической деятельности). По происхождению
пошлины можно разделить на внутренние, транспортные экспортные (вывозные) и импортные (ввозные).
По целям их можно классифицировать на фискальные (взимаемые государством согласно закону),
промежуточные (взимаемые по решению правительства), сверхпротекционные, уравнительные,
антидемпинговые, дискриминационные, преференционные и статистические. По характеру взимания или
по ставкам различают специфические, одволарные (взимаемые в процентном отношении к стоимости
товара) и кумулятивные (смешанные). По характеру отношений пошлины подразделяют на
конвенционные (платежи по международному праву) и автономные (вид таможенного тарифа). Среди
пошлин можно выделить возвратные пошлины (сумма пошлин, подлежащая возврату при вывозе
продукции, получаемой в процессе переработки ввезенного товара) и дифференциальные.
По методу обложения (от ставки) налоги подразделяются на прогрессивные, регрессивные,
пропорциональные, линейные, дифференциальные, ступенчатые и твердые.
По способу обложения налоги подразделяются на кадастровые, декларационные, налично-
денежные и безналичные. В основе классификации заложен признак взимания налога по способу
обложения наиболее налогом налогоплательщика.
По назначению налоги подразделяют на общие и специальные (целевые). Общие налоги
обезличиваются и поступают в единый бюджет соответствующего территориального образования
(федеральный, территориальный, местный). Целевые же налоги имеют целевое, вполне определенное
назначение и обычно формируют внебюджетные фонды (пенсионный, дорожный, медицинский,
страховой и т.д.
Из приведенного списка классификационных признаков видно, что не представляется возможным
выделить один или небольшую группу признаков, по которым все виды существующих налогов можно
было бы отнести к той или иной группе или свести их в единую группу. Границы деления признаков
условны, поэтому при разграничении налогов по группам применяется один из признаков, имеющий
доминирующее значение применительно к данной группе. В основе классификации всех налогов может
лежать и единый признак, но при условии, что все принятые законодательством налоги будут
классифицированы по данному признаку.
В идеале такой вариант возможен при переходе к единому налогу, то есть замене всех
существующих ныне налогов на единый совокупный налог от дохода, взимаемый с юридических лиц.

1.4. Налоговая система и ее структура

Налоговая система представляет собой единую совокупность однородных элементов,


объединенных в единое целое и выполняющих единую задачу - изъятие налогов и сборов с субъектов
налога в соответствующие бюджеты и внебюджетные фонды территориальных образований.
Налоговую систему любого государства можно рассматривать как законодательно принятую в
государстве совокупность налогов и сборов, изымаемых соответствующими органами с субъектов налога
(налогоплательщиков).
К налоговой системе, как и иной другой системе, предъявляется ряд требований, которым она
должна удовлетворять.
Требования, предъявляемые к налоговой системе, являются признаками (критериями),
характеризующими ее оптимальность и эффективность функционирования. К основным требованиям,
характеризующим налоговую систему, можно отнести следующие:
- рациональность;
- оптимальность;
- минимизацию количества элементов, составляющих налоговую систему;
- справедливость, в том числе социальную справедливость распределения налогового бремени;
- простоту исчисления налогов;
- доступность и понимаемость налогообложения налогоплательщиками;
- экономичность;
- эффективность и др.
Налоговая система должна быть рациональной системой с единой законодательной базой
налогообложения в пределах всего экономического пространства государства, с правовым механизмом
регулирования всех ее элементов и минимальным количеством нормативных документов, регулирующих
и определяющих порядок взимания (изъятия, уплаты) платежей (налогов, сборов, пошлин) и контролем
за их уплатой в соответствующие бюджеты: федеральный, региональный и местный.
Рациональность означает разумную обоснованность с точки зрения целесообразности налоговой
системы для данного государства. В настоящее время налоговая система России, с точки зрения
структуры (элементов системы), представлена:
- Министерством по налогам и сборам (МНС) с его региональными и местными подразделениями;
- Министерством финансов РФ (в котором имеется налоговое управление);
- Федеральной службой налоговой полиции (ФСНП) и ее региональными и местными
подразделениями;
- Государственным таможенным комитетом (ГТК) с его региональными и местными
подразделениями;
- органами государственных внебюджетных фондов и их региональными и местными
подразделениями и другими государственными структурами.
Всего в налоговой системе России задействовано 180 тыс. сотрудников на 140 млн. граждан РФ,
так что в среднем на одного налогового служащего приходится 780 граждан России.
Приведенное количество министерств и ведомств, не подчиненных друг другу, занимающихся
налоговой сферой, не делает налоговую систему централизованной, с единым органом управления и
минимальным количеством руководящих работников, что существенно влияет на эффективность
собираемости налогов, величина которых в период с 1993 по 2000 г.г. колебалась от 45 до 70% по
отношению к планируемой (расчетной) сумме собираемости налогов.
Анализ налоговых систем зарубежных стран свидетельствует следующее:
- в США в сфере налогообложения занят единый орган - Служба внутренних доходов с ее
региональными и окружными управлениями, насчитывающая в своем составе 120 тыс. служащих на 250
млн. граждан, так что в среднем на одного налогового служащего приходится 2100 граждан. Налоговая
служба США при этом обеспечивает собираемость платежей на уровне 95-98% от плановых
показателей;
- в Великобритании сбор налогов возложен на единую службу, насчитывающую 100 тыс.
служащих на 65 млн. населения, что составляет 750 граждан на одного налогового служащего, при этом
собираемость налогов обеспечивается на уровне 98% от расчетных показателей;
- во Франции сборами налогов занимается Главное налоговое управление Министерства
экономики, финансов и бюджета, насчитывающее около 83 тыс. налоговых служащих на 63 млн. граждан
(на одного налогового служащего приходится 750 граждан), обеспечивающих собираемость налогов на
уровне 96-98% от расчетных.
Требование рациональности системы позволяет оптимизировать структуру системы,
минимизировать расходы на ее содержание и оснащение средствами автоматизации процессов сбора,
учета, обработки и хранения налоговой информации.
Критериями требования рациональности системы могут выступать:
- Количество налогоплательщиков или общее количество граждан государства, приходящихся на
одного налогового служащего. Критерий является сравнительным по отношению к аналогичным
налоговым системам других государств или территориальных образований своего государства. Критерий
позволяет проанализировать систему и выявить наиболее целесообразные варианты системы, их
эффективность по собираемости платежей, наметить направления и пути совершенствования системы,
в том числе применить современную вычислительную технику и унифицировать алгоритмы расчетов.
- Общее количество налоговых служащих, необходимых для охвата контролем всех
налогоплательщиков. Критерий важен с точки зрения оптимизации структуры системы в целом или
различных ее элементов (звеньев) в интересах построения целесообразной единой системы с единым
централизованным управлением.
В рациональной системе с единым централизованным управлением действует единая
законодательная и нормативная база с минимальным или оптимально-необходимым количеством
достаточно четких, понятных и доступных для понимания и расчетов нормативных документов,
регулирующих налоговые отношения и не дублирующих налоговый и таможенный кодексы, а лишь
разъясняющих их отдельные положения. Достаточно отметить, что в настоящее время в системе
налогообложения действует более 900 инструкций, писем и указаний, зачастую дублирующих и
противоречащих друг другу, и это при том, что сам налоговый кодекс напечатан убористым текстом на
750 страницах.
Засилье в системе налогообложения министерств и ведомств, не подчиненных друг другу,
порождает огромное количество издаваемых документов, приводящих к непониманию налогового
законодательства и неверному исчислению налогов.
Налоговая система должна носить стабильный характер на протяжении определенного периода
времени. Стабильность подразумевает, что в налоговое законодательство не должны вводиться новые
налоги (сборы), вноситься изменения и дополнения, в том числе в налоговую базу и налоговые ставки,
особенно в сторону их увеличения, что приводит к ухудшению положения налогоплательщиков и
усугубляет противоречие между властью и гражданами. Период стабильности должен по
продолжительности сохраняться минимально, хотя бы в течение одного срока работы законодательного
собрания государства (территориального образования).
Критерием стабильности налоговой системы может служить коэффициент стабильности К_ст,
характеризуемый выражением:

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"Формула 1.1"

где Д_н - доход или материальное положение налогоплательщика после внесения изменений в
налоговое законодательство;
Д_с - доход или материальное положение налогоплательщика до внесения изменений в
налоговое законодательство.

Коэффициент стабильности характеризует относительное ухудшение или улучшение


материального положения налогоплательщика в связи с изменениями налогового законодательства.
При К_ст >= 1 - мажоритарное положение налогоплательщика не изменяется или улучшается,
при К_ст <= 1 ухудшается и усугубляется противоречие между властью и налогоплательщиком.
Требование стабильности подразумевает, что в налоговой системе должно быть определено и
закреплено определенное количество и структура налогов на определенное время, что исключит
внесение поправок, изменений и дополнений или новых налогов на определенный в законе период
времени. Нестабильность налогового законодательства не только усугубляет противоречие между
властью и субъектами налога, но порождает механизмы сокрытия доходов, ухода от их уплаты, что
делает налоговую систему малоэффективной.
Налоговое законодательство должно предусматривать минимально возможное количество
платежей (налогов, сборов, пошлин). Требование означает, что количество платежей должно быть
сведено до минимума и предусматривать снижение налогового бремени или предусматривать замены
всех видов налогов единым налогом на доход, что будет означать упрощение системы налогообложения,
сделает систему понятной, доступной, простой, прозрачной, контролируемой и эффективной по
собираемости налогов и простой по организационной структуре.
Однако уменьшение числа налогов или введение единого налога не во всех случаях приведет к
улучшению материального положения субъектов налога, а наоборот, может ухудшить их положение. Все
зависит от вводимых налоговых ставок. Вместе с тем требование предусматривает упрощение
исчисления налогов, повышение контроля за уплатой налогов, оптимизацию построения рациональной и
эффективной по собираемости налогов системы.
Принятие нового налогового кодекса РФ хотя и уменьшило число налогов на экономическом
пространстве России до 28 видов налогов (16 федеральных, семь региональных и пять местных), но по
своей сути налоговая система осталась грабительской по отношению к субъекту налога, сложной для
понимания, и, главное, малоэффективной, не рациональной и не экономичной. Система осталась
многоуровневой как по законодательной базе, так и по исчислению платежей: трехуровневой по
законодательной базе и трехуровневой по уплате платежей.
Анализ налоговых систем зарубежных стран свидетельствует, что количество налогов в них
несколько меньше в сравнении с налоговой системой России, упрощена и схема исчисления налогов, но
сами системы также сложны. Например, в США действует около 20 налогов и сборов, во Франции - 26, в
Германии - 13, в Японии - 10.
Налоговая система должна носить справедливый распределительный характер налогового
бремени по отношению ко всем субъектам налога. Требование означает, что все налогоплательщики
должны иметь одинаковые права и нести одинаковые обязанности на всем экономическом пространстве
государства. С этой точки зрения в налоговом законодательстве не должно быть льготных режимов для
отдельных граждан, групп лиц или территорий. Требование означает, что в государстве не должно быть
оффшорных, свободных и иных зон, обладающих льготным налогообложением. Установление льготного
налогообложения для отдельных зон и режимов, для отдельных территорий носит чисто
дискриминационный характер в отношении не только отдельных субъектов налога, что противоречит
Конституции РФ, но и в отношении целых территорий, ставя граждан в неравные условия на едином
экономическом пространстве государства.
Налоговая система должна быть социально справедливой, сглаживать несправедливое
распределение богатств (доходов) и своевременно благоприятно сказываться на росте капиталов.
Требование означает, что распределение налогового бремени между субъектами налога должно
учитывать уровень доходности каждого из них и строиться с учетом принципов:
- каждый субъект налога должен отдавать часть своего дохода государству для выполнения
последним своих функций перед обществом, то есть нести свои обязанности перед государством в
соответствии с конституцией;
- субъект налога должен отдавать только часть своего дохода из той его части, которая
превышает семейный прожиточный минимум;
- более богатый субъект налога должен нести большее бремя налогов, то есть более богатый
должен отдать государству и большую часть своего дохода в сравнении с малоимущим.
Налоговая система должна быть экономичной по своему организационно-структурному
построению и эффективной по собираемости налогов в соответствующий бюджет территориального
образования: федеральный, региональный, местный.
Если нет компромиссного решения в вопросах построения экономичной по организационно-
структурному принципу системы и ее эффективностью, то в любом случае она должна удовлетворять
принципу оптимальности или экономической целесообразности как для государства, так и для субъекта
налога, в том числе с точки зрения эффективности управления системой в целом.
Критерием экономичности системы может выступать коэффициент экономичности К_эк,
определяемый отношением общих расходов на содержание и обеспечение всех элементов
предполагаемой или вновь создаваемой структуры налоговой системы к аналогичным расходам
существующего варианта системы:

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"Формула 1.2"

где Д_пр - общие расходы на содержание и обеспечение предполагаемой налоговой системы;


Д_о - общие расходы на содержание и обеспечение существующей налоговой системы.

Если К_эк > 1, то налоговая система для государства целесообразна и экономически выгодна,
при К_эк = 1 - обе системы равноодинаковы, при К_эк < 1 - система менее рациональна и экономична и
нет надобности ее менять.
При всех равных условиях разных вариантов систем критерием экономичности налоговой
системы может выступать коэффициент собираемости налогов в соответствующий территориальный
бюджет К_с, способный обеспечить выполнение стоящих перед системой задач (функций):

Д
р
К = ───── х 100% >= К (1.3)
с Д н
пл

где Д - реально собираемая сумма налогов, поступающая в бюджет р соответствующего


территориального образования за отчетный период;
Д - планируемая, или расчетная сумма налоговых платежей в пл бюджет соответствующего
территориального образования за аналогичный отчетный период;
К - коэффициент, характеризующий ту часть поступлений в н соответствующий бюджет
территориального образования, которая необходима для выполнения задач (функций) данным
территориальным образованием:

К = К + К (1.4)
о н п

К = К - К (1.5)
н о п

где K - общая часть (сумма) бюджета территориального образования, о необходимая ему для
решения задач в полном объеме перед обществом, принимаемая за 100%;
К - часть (сумма) бюджета территориального образования, п формируемая за счет налоговых
поступлений.

Выполнение условия К_с >= К_н характеризует систему с точки зрения стабилизирующего
фактора в обществе - такая система будет сглаживать противоречия между властью и субъектом налога,
служить росту государства и благосостояния малообеспеченных слоев населения.
На экономичность, оптимальность и эффективность налоговой системы значительно влияют
издержки (расходы) на содержание элементов системы, которые должны быть сведены до минимума или
оптимизированы, но не за счет минимизации заработной платы служащим налоговой сферы, а за счет
оптимизации организационной структуры самой налоговой системы (сокращения налоговых органов,
сведения их к единому налоговому органу с минимально необходимым количеством налоговых
служащих, в том числе руководящих работников, автоматизации процессов сбора, обработки, хранения
налоговой информации и контроля за собираемостью налогов).

1.5. Принципы налогообложения и построения налоговой системы

Принципы как исходные, основополагающие положения любого процесса и системы позволяют


характеризовать налоговую систему с различных сторон, анализировать ее по различным показателями
и критериями в интересах оптимизации, эффективности и экономической целесообразности построения
новой системы.
Принципы, лежащие в основе налогообложения, можно разделить на две группы:
- принципы, определяющие отношение субъекта налога к налогообложению вообще;
- принципы, определяющие построение налоговой системы в целом.

1.5.1. Принципы налогообложения

Среди множества принципов, положенных в основу налогообложения, можно выделить наиболее


характерные, существенные;
- однократность налогообложения объектов налоговыми платежами;
- всеобщность охвата налогообложением или обязательность уплаты налога;
- безвозмездность отчисления (изъятия) части дохода у субъекта налога в бюджет
соответствующего территориального образования;
- добровольность уплаты и исчисления налога;
- возвратность налога субъекту налога;
- территориальность налогообложения;
- справедливость налогообложения;
- социальная справедливость налогообложения;
- пропорциональность взимания налога;
- прогрессивность взимания налога;
- дифференцированность взимания налога;
- регрессивность взимания налога;
- самообложение налогом;
- резидентство или территориальность проживания субъекта налога;
- минимизация поступления налоговых средств в бюджет для покрытия расходов и др.
Принцип однократности налогообложения означает, что один и тот же объект налогообложения
может облагаться налогом (сбором) только одного вида и только один раз за установленный законом
налоговый период. В практике налогового законодательства, в том числе России, данный принцип не
соблюдается. В частности, налог на добавленную стоимость и налог с продаж, являясь косвенными
видами налогов, дублируют друг друга, и оба налога взимаются с одного и того же объекта
налогообложения.
Принцип всеобщности охвата налогами или обязательности участия каждого гражданина
государства, являющегося субъектом налога, в поддержании государства частью своего дохода означает,
что каждый субъект налога обязан безвозмездно передавать государству часть своих доходов в
соответствии с законодательными нормами.
Принцип безвозмездности отчисления (изъятия) части дохода субъектом налога в бюджет
соответствующего территориального образования означает, что налогоплательщик передает часть
личного дохода государству безвозмездно и из этой части никакая часть не возвращается субъекту
налога и никакие льготы ему не предоставляются взамен уплаты налога.
Принцип добровольности уплаты налога не является по своей сути добровольным, а носит не
только обязательный, но и принудительный характер.
Добровольность можно рассматривать только под углом зрения добровольности исчисления
сумм платежей по налогам в соответствии с налоговым законодательством. И, следовательно, данный
принцип не может быть положен в качестве принципа в систему налогообложения, хотя он и указывается
в Налоговом кодексе РФ.
Принцип возвратности или обеспеченности государством определенной части населения
определенным набором "неделимых благ" (в виде пенсий, пособий, стипендий и т.д.) за счет налогов,
поступающих в соответствующий бюджет территориальных образований, означает, что налоги должны
быть использованы во благо общества и государства, в их интересах, но никоим образом не в ущерб
обществу и экономическому развитию государства.
Принцип территориальности налогообложения субъектов налога как юридических и физических
лиц означает, что налогом облагаются только те доходы (объекты налогообложения)
налогоплательщиков, которые связаны с деятельностью на территории данного государства, а доходы,
полученные ими за пределами территории данного государства, налогами не облагаются. Однако
данный принцип не соблюдается ни одним из государств.
Принцип справедливости налогообложения субъектов налога означает, что каждый
налогоплательщик должен платить с дохода только законно установленную часть своего дохода.
Принцип справедливости не носит дискриминационного характера по отношению к субъекту налога.
Принцип справедливости требует недопустимости установления дифференцированности ставок для
отдельных субъектов налога, предоставления льгот отдельным налогоплательщикам или группам в
зависимости от форм собственности, гражданства или местопроисхождения капитала или
предоставления аналогичных льгот отдельным территориальным образованиям.
Принцип социальной справедливости налогообложения по отношению к субъектам налога
означает, что граждане с большими доходами должны нести большее налоговое бремя, чем граждане с
малыми доходами, в том числе с учетом налоговых льгот, что будет способствовать улучшению общего
благосостояния наиболее малообеспеченной части населения государства. Критерием принципа может
выступать платежеспособность субъекта налога, то есть соразмерность взимаемых платежей реальным
доходам с учетом семейного прожиточного минимума и возможностей нести налоговое бремя платежей в
фонд государства.
Принцип пропорциональности взимания налогов с субъекта налога означает, что с каждого
налогоплательщика взимается единый процент налога с предмета обложения (дохода), то есть взимание
налога производится в равных долях от дохода. Например, годовой доход субъектов налога составляет:
первого - 30 тыс.руб., второго - 250 тыс., третьего - 2 млн., но со всех налогоплательщиков взимается по
13% подоходного налога. Данный принцип находится в противоречии с принципом социальной
справедливости.
Принцип прогрессивности взимания налогов с субъектов налога означает, что с ростом доходов
налогоплательщиков растет и процент изъятия, образуя шкалу ставок с прямой или сложной
прогрессией. Простая прогрессия предполагает рост налоговой ставки по отношению ко всему объекту
обложения (доход), а сложная - деление объекта обложения на части, из которых каждая последующая
часть облагается повышенной ставкой. Принцип прогрессивности находится в противоречии с принципом
пропорциональности, но не противоречит принципу социальной справедливости.
Принцип дифференцированности взимания налогов с субъектов налога предусматривает
установление дифференцированных ставок налогов и налоговых льгот в зависимости от форм
собственности, гражданства и места происхождения капитала, носит дискриминационный характер и
находится в противоречии с принципом пропорциональности взимания налогов.
Принцип регрессивности взимания налогов с субъектов налога означает, что процент изъятия
налога сокращается по мере увеличения дохода. Принцип находится в противоречии с принципом
справедливости взимания налогов и другими принципами.
Принцип самообложения заключается в том, что субъект налога самостоятельно подсчитывает
сумму налога с учетом всех вычетов налоговых окладов (льгот), разрешенных законодательством,
заполняет декларацию (баланс) и представляет ее в налоговый орган, самостоятельно уплачивает
оценочную сумму налога, а налоговый орган контролирует правильность уплаты.
Принцип соразмерности взимания налога с дохода субъекта налога означает, что налог с дохода
налогоплательщика не должен взиматься, если его доход не превышает прожиточного (семейного)
минимума. Принцип находится в согласии с принципом социальной справедливости.
Принцип резиденства или территориальности проживания субъекта налога предусматривает
деление всех налогоплательщиков на резидентов и нерезидентов (резидент - физическое лицо,
проживающее более 6 месяцев на территории государства), то есть в системе налогообложения
действует принцип проживания или нахождения субъекта налога на территории данного государства.
Резиденты подлежат налогообложению по всем источникам доходов, полученных в своей стране и за
рубежом, а нерезиденты - платят налоги с источников дохода, полученных на территории только данной
страны.
Принцип необходимого минимума поступлений средств от субъектов налога в бюджет
соответствующего территориального образования для покрытия расходов заключается в том, что сумма
собираемости по всем видам налогов в бюджеты соответствующих территориальных образований
должна удовлетворять требованию выполнения данным территориальным образованием своих задач
(функций), то есть, обеспечивать все необходимые расходы, связанные с обеспечением общества и
выполнением планов развития экономики. Критерием принципа может выступать сумма собираемости
налогов, поступающая в бюджет и идущая на покрытие расходов:

Д = Д - Д (1.6)
б нр д

Д = Д х К (1.7)
мв с с

Д
- Д
б д
Д = ───────── (1.8)
с min К
с

где Д - общая сумма бюджета соответствующего территориального б образования, необходимая


для выполнения им своих задач (функций);
Д - сумма средств, поступающая в бюджет соответствующего д территориального образования за
счет налоговых поступлений;
Д - расчетная сумма средств, поступающая в бюджет нр соответствующего территориального
образования за счет налоговых поступлений с субъектов налога;
Д - реальная сумма налогов, поступающая в бюджет с соответствующего территориального
образования с учетом собираемости налогов с субъектов налога;
К - коэффициент, учитывающий собираемость налогов налоговыми с органами;
Д - минимально необходимая сумма собираемости налогов со всех с min видов налогов и
субъектов налога, необходимая для поступления в бюджет соответствующего территориального
образования и обеспечивающая выполнение им своих задач (функций).

Данный принцип является основным для установления определенного количества видов налогов
и их налоговых ставок в государстве, определения объектов налогообложения и субъектов налога.

1.5.2. Принципы построения налоговой системы

Принципов, как и требований к построению системы налогообложения можно выделить


значительное количество, однако среди них наиболее важными являются следующие:
- единства или единой законодательной и нормативно-правовой базы;
- стабильности налогового законодательства;
- рациональности и оптимальности налоговой системы;
- организационно-правового построения и организации налоговой системы;
- единоначалия и централизации управления налоговой системой;
- максимальной эффективности налоговой системы;
- целевого поступления налогов в бюджеты соответствующих территориальных образований и
другие.
Принцип единства или единой законодательной и нормативно-правовой базы на всем
экономическом пространстве государства означает:
- все налоги (сборы, пошлины) вводятся и отменяются только органами государственной власти с
законодательным определением полномочий каждого уровня власти;
- единство подхода к построению налоговой системы или вопросам налогообложения, включая
законодательную и нормативно-правовую базу, единую для всех налогоплательщиков на всем
экономическом пространстве государства. Например, получение налоговых льгот, защиту законных
принципов налогоплательщиков, действие одних и тех же законов, налоговых ставок, тарифов и т.д.
Единство законодательной и нормативно-правовой базы системы налогообложения означает, что
все платежи (налоги, сборы, пошлины) устанавливаются централизованно единым законодательным
актом (налоговым кодексом или законом), действующим на всей территории государства (экономическом
пространстве), все налогоплательщики находятся в равных условиях: несут равную повинность и имеют
равные права, в том числе и территориальные образования, в соответствии с законом.
Принцип стабильности налогового законодательства предполагает невнесение изменений,
поправок, дополнений или новых налогов в течение определенного времени, хотя бы одного срока
полномочий законодательного собрания.
Построение стабильной налоговой системы с правовым механизмом взаимодействия всех
элементов способствует разграничению функций органов государственной власти, обеспечивает
федеральный, региональный и местный бюджеты гарантированными налоговыми источниками доходов в
течение периода нахождения налоговой системы в стабильном состоянии. Налоговые изменения ведут к
изменениям цен на товары (продукты), что сказывается на доходах и расходах налогоплательщиков,
усугубляет или смягчает противоречия между налогоплательщиками и органами власти. В частности,
введение новых налогов или изменения в налоговых ставках в сторону их увеличения ведут к изменению
ценовой политики, сокращению спроса на облагаемые товары, ухудшению материального положения и
морального состояния общества, порождают недоверие к органам власти.
Стабильность налоговой системы можно характеризовать коэффициентом стабильности,
определяющим изменение материального положения налогоплательщиков (граждан), который
рассмотрен в разделе "Налоговая система и ее структура", п.1.4.
Принципы рациональности и оптимальности построения налоговой системы: если принцип
рациональности системы означает разумную обоснованность системы с точки зрения ее
целесообразности, то принцип оптимальности означает, что из всех целесообразных вариантов систем
самой наилучшей, отвечающей вышеизложенным требованиям является только одна, которая
соответствует критерию оптимальности. В качестве критерия оптимальности системы могут быть
требования к системе, которым должна удовлетворять налоговая система и которые изложены в
предыдущем разделе. Например, налоговая система должна иметь минимальное или оптимальное
количество элементов в своем составе, при которых система обеспечивает максимум или оптимальность
собираемости налогов в бюджет соответствующего территориального образования.
Принцип рациональности построения налоговой системы позволяет оптимизировать структуру
системы, свести до минимума расходы на ее организационное построение, содержание, обеспечение и
оснащение средствами автоматизации.
Критериями рациональности и оптимальности системы могут служить:
1. Количество налоговых служащих, задействованных в обслуживании всех налогоплательщиков
или по отношению к общему числу населения страны, при условии, что они обеспечивают собираемость
налогов:

N
н
П = ───── (1.9)
Н1 N
c

при К >= К
с р

где П - количество налогоплательщиков (граждан) в государстве, Н1 приходящихся на одного


налогового служащего;
N - общее число налогоплательщиков (граждан) в государстве; н
N - общее число налоговых служащих, занятых в налоговой сфере с (входящих в налоговую
систему);
К - коэффициент, характеризующий собираемость налогов, с выраженный в процентах;
К - плановый или расчетный коэффициент собираемости налогов за р отчетный период,
выраженный в процентах.

2. Общее количество налоговых служащих (входящих в налоговую систему) N_c, необходимых


для охвата контролем всех налогоплательщиков в стране при условии собираемости налогов:

N
н
N = ────── (1.10)
с П
н1

при К >= К
с р

П = пи х К (1.11)
н1 н1 т

где N - общее число налогоплательщиков в государстве; Н


П - производительность одного налогового служащего, н1 обеспечивающего собираемость
налогов;
К - коэффициент уровня автоматизации рабочего места налогового т служащего.

3. Количеством денежных средств, затрачиваемых на организацию, содержание, обеспечение и


обслуживание вновь создаваемой (рациональной или оптимальной) системы в сравнении с
существующей при одинаковом уровне (коэффициенте) собираемости налогов К_с = К_с2:

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"Формула 1.12"

где K - коэффициент оптимизации налоговой системы; о


Д_о - общая сумма средств, расходуемая на содержание и обслуживание (рациональной или
оптимальной) предлагаемой системы;
Д_с - общая сумма средств, расходуемая на содержание и обслуживание существующей
системы.

Если К_о > 1, то новая система не рациональна, не оптимальна; при К = 1 - системы


равнозначны; при К < 1 новая система более рациональна и оптимальна по отношению к существующей
системе.
Принцип организационно-правового построения и функционирования налоговой системы
характеризует разграничение полномочий (прав и обязанностей) между различными уровнями и
органами власти по установлению и взиманию платежей при приоритете норм, установленных
налоговым законодательством или высшим административным органом власти по отношению к
нижестоящему уровню территориального образования.
Данный принцип законодательно предусматривает четкое разграничение налогов по уровням
государственной структуры и разграничение налоговых потоков (поступлений) в бюджеты
соответствующих территориальных образований: федерального центра, региональных и местных
образований, в том числе их перераспределение между уровнями.
Принцип также законодательно закрепляет разграничение прав и обязанностей в вопросах
налогообложения по взиманию налогов и сборов, установлению контроля соответствующими органами
за уплатой налогов и сборов и взиманию пошлин и т.д.
В соответствии с данным принципом в налоговом законодательстве четко определены функции
каждого элемента налоговой системы.
Принцип единоначалия или централизации управления налоговой системой по взиманию
платежей и контролю за их поступлением в бюджет соответствующего территориального образования
предусматривает построение единой централизованной системы с единым органом управления всей
системой налогообложения, то есть объединением всех элементов, входящих в налоговую систему
(министерств и ведомств), в единую систему с единым органом управления.
Как свидетельствует реальное положение дел, в настоящее время в РФ за взимание и контроль
за уплатой налогов (пошлин) отвечают шесть министерств и ведомств, насчитывающих в своем составе
180 тыс. служащих, в то время как в США, Великобритании, Германии, во Франции и ряде других
государств вся налоговая система сосредоточена в едином органе, замыкающемся или входящем
непосредственно в состав правительства, которое отвечает за доходность бюджета государства.
В РФ, до принятия нового Налогового кодекса, действовало более 900 законов, подзаконных
актов, инструкций и разъяснений, регулирующих налоговое законодательство. Изданные различными
ведомствами и министерствами документы до настоящего времени не отменены и продолжают
действовать в условиях нового законодательства.
В единой централизованной системе взимание платежей и контроль за их собираемостью
возложены на единый орган, как свидетельствует опыт зарубежных стран, а в России на шесть
министерств и ведомств, согласованность действий которых определена только в области разграничения
функций, а взаимодействие организовано на уровне руководителей этих министерств и ведомств.
Принцип максимальной эффективности налоговой системы заключается в максимуме
собираемости налогов при оптимальности или экономичности структуры системы.
Эффективность системы можно характеризовать коэффициентом эффективности К_э, равным

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100
"Формула 1.13"

где Д_сигма - общая сумма денежных средств, реально собранных в бюджет соответствующего
территориального образования за счет платежей;
Д_р - расчетная сумма средств, которая должна поступить в бюджет соответствующего
территориального образования от всех налогоплательщиков;

K_о <= - коэффициент оптимальности организации налоговой системы.


Если K_э < 1, то это означает, что налоговая система работает эффективно, при К_э = 1 -
предлагаемая и существующая системы по эффективности одинаковы, при К_э < 1 - предлагаемая
система уступает по своим параметрам существующей системе и не может быть реализована в практику.
В настоящее время в РФ насчитывается более 3 млн. только юридических лиц, третья часть
которых вообще не представляет отчетности и не платит налоги, а из оставшихся 2 млн. - 75% платят
налоги нерегулярно или не в полном объеме, в то время как налоговая система насчитывает 180 тыс.
налоговых служащих, то есть на одного налогового работника приходится фактически 11 юридических
лиц.
Принцип целевого поступления налогов и сборов в бюджет соответствующего территориального
образования в соответствии с законом о налогах и сборах означает, что движение денежных средств от
налогоплательщиков в бюджет соответствующего территориального образования (федерального,
регионального, местного) осуществляется по целевому назначению с целью пополнения бюджета и
покрытия расходов. Основное назначение данного принципа, положенного в систему, заключается не
столько в целевом поступлении или расходовании налоговых средств, а в том, что налоговые средства
должны расходоваться на решение первоочередных задач и целевых программ, предусмотренных
планами развития государства и общества, то есть в первую очередь на повышение уровня жизни
общества.

Раздел II. Налоговая система России

Глава 1. Характеристика налоговой системы

1.1. Структура налоговой системы

Анализ налоговых систем государств показывает, что несмотря на их различие, они имеют в
своем составе (структуре) сходные элементы, хотя в разных сочетаниях.
Элементами любой системы, характеризующими налоговую систему как таковую, являются
(рис.1):
- виды налогов, законодательно принятые в государстве органами законодательной власти
соответствующих территориальных образований;
- субъекты налога (налогоплательщики), уплачивающие налоги и сборы в соответствии с
принятыми в государстве законами;
- органы государственной власти и местного самоуправления как институты власти, которые
наделены определенными правами по изъятию налогов с субъектов налога и установлению контроля за
уплатой налогов налогоплательщиками;
- законодательная база (налоговый кодекс, законы, постановления, распоряжения, инструкции) по
налогообложению, правам, обязанностям и ответственности субъектов налога и институтов изъятия
налогов и контроля за уплатой налогов налогоплательщиками.
Законодательная база. Законодательную базу системы определяют законы (постановления,
распоряжения и другие подзаконные акты), принимаемые соответствующим органом власти.
В России общую линию налогового законодательства определяет Государственная Дума, Совет
Федерации, Президент РФ и Правительство РФ. Государственная Дума рассматривает вопросы
налогового законодательства и принимает законы о налогообложении, которые с одобрения Совета
Федерации и подписи Президента РФ вступают в силу.

┌───────────────┐ ┌───────────────────┐
│Закондательная │ │Министерство по на-│
│база по налогам│ │логам и сборам (МНС│
│и сборам │ ┌─────┤РФ), его региональ-│
└───────────────┘ │ │ные и местные под-│
┌─────┐ │ │разделения │
│ 1-й │ │ └───────────────────┘
├─────┘ │ ┌───────────────────┐
│ ┌───────────────┬◄───────────────────────┤ │Государственный та-│
│ │Федеральные на-│ │ │моженный комитет│
├─►┤логи и сборы:│ ├────►┤(ГТК РФ), его реги-│
│ │16 видов нало-│ │ │ональные подразде-│
│ │гов │ │ │ления (таможни) │
│ └──────┬────────┘ │ └───────────────────┘
├─────┐ ▲ │ ┌───────────────────┐
│ 2-й ├───┘ │ │Министерство финан-│
├┬────┘ │ │сов РФ: управление│
││ ┌───────────────┐ │ │Минфина по налогам│
││ │Региональные │ │ │и сборам; министер-│
││ │налоги и сборы│ │ │ства республик и│
│├►┤(субъектов РФ):├◄───────────────────────┼────►┤фин. управления│
││ │7 видов налогов│ │ │субъектов РФ │
││ │и сборов │ │ └───────────────────┘
││ └──────┬────────┘ │ ┌───────────────────┐
││ ▲ │ │Органы государст-│
│├────────┘ ┌─────────────┼────►┤венных внебюджетных│
││ ┌───────────────┐ │ │ │фондов │
││ │Местные налоги│ │ │ └───────────────────┘
├┼►┤и сборы: 5 ви-├◄─────────┘ │ ┌───────────────────┐
││ │дов налогов и│ │ │Федеральная служба│
││ │сборов │ │ │налоговой полиции│
││ └──────┬────────┘ ├────►┤(ФСНП РФ), ее тер-│
├┴────┐ ▲ │ │риториальные подра-│
│ 3-й ├───┘ │ │зделения │
└┬────┘ │ └───────────────────┘
│ ┌───────────────┐ │ ┌───────────────────┐
│ │Субъекты налога│ │ │Государственные ор-│
│ │- налогопла-│ │ │ганы исполнительной│
└►┤тельщики (юри-│ │ │власти субъектов│
│дические и фи-│ │ │РФ, местного самоу-│
│зические лица) │ │ │правления и др. до-│
└───────┬───────┘ │ │лжностные лица │
▲────────────────────────────────┴────►┴───────────────────┘
Рис.1 Структура налоговой системы РФ
насчитывает 180 тыс.сотрудников (без ФСНП РФ)

Законодательные органы субъектов федерации принимают законы о налогах и сборах и иные


правовые акты в области налогообложения, но лишь в рамках Налогового кодекса РФ, принятого
Законодательным Собранием РФ.
Органы местного самоуправления, в лице представительных органов, принимают правовые акты
в сфере налогового законодательства в рамках Налогового кодекса РФ и законов, принятых
соответствующим законодательным органом данного субъекта РФ.
Согласно законодательству Российской Федерации налоговая система является 3-уровневой по
исчислению (уплате) налогов и сборов.
Уровни законодательной базы. В зависимости от уровня законодательной базы и изъятия налогов
различают три вида налогов и сборов: федеральные, региональные и местные.
В зависимости от классификационных признаков все платежи подразделяются на следующие
виды: (рис.2), ставки которых определены не теоретическим методом, а волевым решением
законодательных и исполнительных органов власти в процессе обсуждения на заседаниях и закреплены
соответствующими законодательными актами. Кроме того, законодательными актами предусмотрено
перераспределение налоговых ставок между различными территориальными образованиями, что делает
налоговую систему более сложной как в сфере законодательства, так и в сфере изъятия налогов и
сборов.

┌────┬─────────────────────┬────────────────────────────────────────────┐
│ N │Виды налогов и сборов│ Налоговые ставки │
│п/п │ РФ │ │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 1 │ 2 │ 3 │
├────┴─────────────────────┴────────────────────────────────────────────┤
│ I. Федеральные налоги и сборы │
├────┬─────────────────────┬────────────────────────────────────────────┤
│ 1 │Налог на добавленную│Устанавливается в размере от 0 до 20% от│
│ │стоимость (НДС) │дохода субъекта налога (реализации товаров,│
│ │ │работ, услуг и т.д.): │
│ │ │0% - на отдельные виды товаров (работ,│
│ │ │услуг); │
│ │ │10% - на продукты и детские товары; │
│ │ │20% - на остальные виды товаров (работ,│
│ │ │услуг). │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 2 │Акцизы на отдельные│Определяется от реализованной (произведен-│
│ │виды товаров и мине-│ной) стоимости или объектов товаров (работ,│
│ │рального сырья │услуг) в размере: │
│ │ │от 0 до 1850 руб. - в зависимости от вида│
│ │ │товара и субъекта налога; │
│ │ │от 0 до 30% - в зависимости от вида сырья│
│ │ │(товара) и субъекта налога. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 3 │Налог на прибыль (до-│Исчисляется из сумм налогооблагаемой прибыли│
│ │ход) организаций │в размере: от 24 до 30% │
│ │ │Из них: │
│ │ │30% - по банковской деятельности (все│
│ │ │поступает в федеральный бюджет); │
│ │ │24% - по остальным видам деятельности в│
│ │ │т.ч.; │
│ │ │7,5% - поступает в федеральные бюджеты│
│ │ │субъектов РФ, │
│ │ │2% в местные бюджеты. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 4 │Налог на доходы от│Определяется от дохода субъекта налога в│
│ │капитала │размере 12-15%, в том числе: │
│ │ │12% - по доходам от процента по ценным│
│ │ │бумагам; │
│ │ │15% - по доходам от дивидендов. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 5 │Подоходный налог с│Исчисляется от всех видов доходов субъекта│
│ │физических лиц (налог│налога от 13 до 35%, в т.ч.: │
│ │на доходы с│30% - по доходам от дивидендов; │
│ │физических лиц) │35% - по отдельным видам доплат (вклады,│
│ │ │выигрыши); │
│ │ │13% - по остальным видам доходов. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 6 │Единый социальный на-│Исчисляется от сумм выплат, вознаграждений,│
│ │лог (взнос) │дохода, стоимости товаров (работ, услуг)│
│ │ │различных категорий субъектов налога: │
│ │ │от 17,6 (и плюс от 2 до 10% сверх установ-│
│ │ │ленного минимума) до 36,6 (и плюс от 2 до│
│ │ │20% сверх установленного минимума), из них: │
│ │ │- в Пенсионный фонд РФ от 14% (плюс от 2 до│
│ │ │8% сверх установленного минимума), │
│ │ │- в Фонд социального страхования РФ от 2,9%│
│ │ │(плюс от 1,1 до 2,2% сверх установленного│
│ │ │минимума) до 4% (плюс от 1,1 до 2,2% сверх│
│ │ │установленного минимума); │
│ │ │- в Федеральный фонд медицинского страхова-│
│ │ │ния от 0,1% (плюс 0,1% сверх установленного│
│ │ │минимума) до 0,2% (плюс 0,1% сверх установ-│
│ │ │ленного минимума); │
│ │ │- в территориальный фонд медицинского│
│ │ │страхования от 2,5% (плюс от 0,9 до 1,9%│
│ │ │сверх установленного минимума). │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 7 │Государственная пош-│Устанавливается однократно в зависимости от│
│ │лина │субъекта налога и оказываемой услуги │
│ │ │- от 1 до 17 000 руб. │
│ │ │- от 0,5 до 5% от цены иска. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 8 │Таможенная пошлина и│Устанавливается постановлением Правительства│
│ │таможенные сборы │РФ, в т.ч. за таможенное оформление товара│
│ │ │сбор не может быть менее 0,05% от стоимости│
│ │ │товара (в иностранной валюте). │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 9 │Налог на пользование│Устанавливается определенная плата за│
│ │недрами │лицензию в размере от 100 до 4000 руб. ( в│
│ │ │зависимости от вида деятельности); │
│ │ │- от 0,5 до 16% - в зависимости от стоимости│
│ │ │минерального сырья. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 10 │Налог на воспроизвод-│Определяется в зависимости от стоимости│
│ │ство минерально-сырь-│произведенной или реализованной (направлен-│
│ │евой базы │ной на переработку) продукции (без учета│
│ │ │НДС) в размере от 1,7 до 10% │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 11 │Налог на дополнитель-│Устанавливается от процентной доли накоплен-│
│ │ный доход от добычи│ного дохода к накопленным затратам относите-│
│ │углеводородов │льно стоимости добытой или реализованной│
│ │ │(переданной на переработку) продукции в раз-│
│ │ │мере от 0 до 60% │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 12 │Сбор за право пользо-│Устанавливается постановлением Правительства│
│ │вания объектами жи-│РФ и законодательными органами субъектов РФ│
│ │вотного мира и водны-│(выделение квот и сбор за право пользования)│
│ │ми биологическими ре-│ │
│ │сурсами │ │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 13 │Лесной налог │Устанавливается постановлением Правительства│
│ │ │РФ и законодательными органами субъектов РФ│
│ │ │за пользование лесными богатствами │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 14 │Водный налог │Устанавливается в зависимости от вида деяте-│
│ │ │льности субъекта налога в размере от 0,5 до│
│ │ │7 500 руб. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 15 │Экологический налог │Устанавливается постановлением Правительства│
│ │ │РФ в зависимости от вида вредного воздейст-│
│ │ │вия каждого ингредиента загрязняющего вещес-│
│ │ │тва и сырья │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 16 │Федеральные лицензи-│Устанавливаются в зависимости от вида лицен-│
│ │онные сборы │зионной деятельности: │
│ │ │- не превышают 1000-кратного минимума разме-│
│ │ │ра оплаты труда в соответствии с решением│
│ │ │или законодательным актом РФ │
├────┴─────────────────────┴────────────────────────────────────────────┤
│ II. Региональные налоги и сборы │
├────┬─────────────────────┬────────────────────────────────────────────┤
│ 17 │Налог на имущество│Устанавливается законом субъекта РФ, но не│
│ │организаций │превышает 2,5% стоимости имущества │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 18 │Налог на недвижимость│Устанавливается законом субъекта РФ, но не│
│ │ │более 2% от рыночной стоимости объекта│
│ │ │недвижимости и 0,2% стоимости объекта│
│ │ │недвижимости жилищного фонда │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 19 │Дорожный налог │Устанавливается в размере 0,75% от дохода│
│ │ │организации │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 20 │Транспортный налог │Устанавливается законом субъекта РФ в│
│ │ │зависимости от вида транспортного средства и│
│ │ │его мощности двигателя в размере от 10 до 75│
│ │ │коп за 1 л.с. │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 21 │Налог с продаж │Устанавливается законом субъекта РФ, в раз-│
│ │ │мере не более 5% от стоимости товара (работ,│
│ │ │услуг) │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 22 │Налог на игорный│Устанавливается ставка законом субъекта РФ,│
│ │бизнес │в размере от 50 тыс. до 1 млн.руб. в год в│
│ │ │зависимости от объекта налогообложения │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 23 │Региональные лицензи-│Устанавливаются субъектами РФ и не превышают│
│ │онные сборы │500 минимальных размеров оплаты труда и│
│ │ │зависят от вида деятельности │
├────┴─────────────────────┴────────────────────────────────────────────┤
│ III. Местные налоги и сборы │
├────┬─────────────────────┬────────────────────────────────────────────┤
│ 24 │Земельный налог │Устанавливается местными органами власти в│
│ │ │размере от 0,1 до 2% от кадастровой│
│ │ │стоимости земли и групп субъектов налога │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 25 │Налог на имущество│Устанавливается в размере от 0,1% (плюс 2%│
│ │физических лиц │сверхустановленной суммы) от оценочной стои-│
│ │ │мости (страховой, рыночной, инвентаризацион-│
│ │ │ной) │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 26 │Налог на рекламу │Устанавливается в размере максимального до│
│ │ │5% от стоимости оплаты услуг субъектом│
│ │ │налога │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 27 │Налог на наследование│Устанавливается в размере не более 10-30% от│
│ │и дарение │стоимости имущества в зависимости от возрас-│
│ │ │та и родства наследников │
├────┼─────────────────────┼────────────────────────────────────────────┤
│ 28 │Местные лицензионные│Сбор за выдачу лицензии в зависимости от ви-│
│ │сборы │да деятельности не превышает 500 минимальных│
│ │ │оплат труда │
└────┴─────────────────────┴────────────────────────────────────────────┘

Рис.2. Виды налогов Российской Федерации и их налоговые ставки

Субъекты налога. Субъектами налога являются организации (юридические лица) и граждане


(физические лица), на которых в соответствии с законодательством возложена обязанность уплачивать
налоги (сборы, пошлины). Налогоплательщики и плательщики сборов уплачивают налоги (сборы), в том
числе в связи с перемещением товаров через таможенную границу в соответствии с налоговым
законодательством.
Налоговые органы. Налоговые органы в России представлены Министерством РФ по налогам и
сборам с его подразделениями, Государственным таможенным комитетом РФ с его подразделениями,
органами государственных внебюджетных фондов, Управлением Министерства финансов РФ,
министерствами и финансовыми управлениями субъектов РФ, Федеральной службой налоговой полиции
с ее подразделениями, государственными органами исполнительной власти субъектов РФ, местного
самоуправления и др. должностными лицами, насчитывающими 180 тыс. налоговых служащих (без учета
сотрудников ФСНП РФ).
Представленная на рис.1 структура налоговой системы России и ее анализ свидетельствуют, что,
являясь наиболее важным механизмом регулирования экономики, система не в полной мере
соответствует условиям рыночных отношений и является не эффективной и не экономичной. Она
является по своей сути не только грабительской, но громоздкой, сложной и запутанной как по
исчислению налогов, так и по документированию, составлению отчетности и компьютеризации.
Множество льгот по видам налогов для различных групп субъектов налога, всевозможных
дополнений, поправок и изменений, вносимых законодательными органами и ведомствами, порождает
множество актов и инструкций, что не способствует пониманию системы субъектами налога, приводит к
усложнению обработки огромных потоков налоговой информации, усложняет процесс сбора и хранения
информации, в том числе с применением компьютерной техники, требует увеличения штатного состава
налоговых служащих и силовых структур, увеличения расходов на содержание аппарата, закупку и
обслуживание аппаратуры, делает налоговую систему не экономичной. Большое налоговое бремя,
возлагаемое на субъектов налога, является основным мотивом ухода субъектов налога от уплаты
налогов и сборов.
Концентрация основных сумм налоговых платежей в федеральном бюджете, внебюджетных
фондах не заинтересовывает территориальные образования регионов в их экономическом развитии
(развитии инфраструктуры регионов), не стимулирует процесс изъятия доходов у субъектов налога в
пользу бюджета региона. Более того, законодательство не способствует этому в той его части, что
множество субъектов налога, как производителей товаров, уплачивают налоги не по месту
осуществления деятельности, а по месту регистрации юридических лиц.
Для того чтобы налоговая система функционировала эффективно в условиях рыночных
отношений и стимулировала товаропроизводителя и труд работника, необходимо выполнить два
условия:
- снизить налоговое бремя за счет уменьшения числа налогов и их ставок;
- сделать налоговую систему понятной, прозрачной, простой, доступной для субъекта налога,
экономичной и простой в исчислении налогов с оптимально-минимальным штатом налоговых служащих.
Федеральный центр, субъект РФ и орган местного управления не должны занимать вопросы, как и на
какие нужды субъект налога расходует свои доходы. Это должно быть исключительным правом субъекта
налога. В этом случае товаропроизводитель будет заинтересован в расширении личного производства,
увеличении товаров, накоплении капитала, повышении выплат работникам труда, и у самого субъекта
налога - тяга к развитию теневого сектора экономики и уходу от уплаты налогов.
Федеральный центр, субъекты федерации и органы местного управления должны в большей
степени интересовать общие доходы производителя, своевременность и полнота исчисления налога
субъекта в бюджет и социальная защищенность работников труда. Налоговая система будет работать
эффективно, если она будет построена на принципе доходности субъекта налога и административно-
территориальном принципе уплаты налогов. Это означает, что все субъекты налога, зарегистрированные
или осуществляющие хозяйственную деятельность в данном территориальном образовании, уплачивают
налоги в бюджет (фонд) данного образования, из которого только часть средств, установленная законом,
зачисляется непосредственно в бюджет (фонд) данного образования, а другая часть средств
перечисляется в бюджет (фонд) вышестоящего территориального образования и так далее до
федерального бюджета. Данная схема формирования бюджетов территориальных образований позволит
упростить процессы, протекающие в налоговой системе, и даст возможность территориальным
образованиям объективно формировать свои бюджеты, своевременно производить выплаты
организациям и гражданам, а оставшуюся в их распоряжении часть средств направить на развитие
инфраструктуры своего региона.
Анализ системы налогообложения России и зарубежных стран позволяет выявить ряд
направлений совершенствования налоговой системы и разрешения проблемы в налоговой сфере,
основными из которых являются следующие:
1. Создание экономичной и эффективной налоговой системы с упрощенной законодательной
базой, охватывающей всех субъектов налога, которые несут налоговое бремя на издержки и содержание
аппарата, налоговых служащих, на организацию сбора, обработку и хранение налоговой информации и
установление контроля за поступлением налогов. Особое значение это имеет в переходный период к
рыночной экономике.
2. Создание налоговой системы с учетом конкретно складывающихся условий и адекватной
внешнеполитическим и внутренним изменениям обстановки. Регуляторами налоговой системы могут
выступать:
- своевременная отмена или ввод в действие новых платежей (налогов, сборов);
- своевременное изменение налоговой базы и налоговых ставок в сторону уменьшения или
увеличения;
- изменение соотношения различных видов налогов или их замена на группу или единый вид
налога на доход, которые обеспечат необходимую долю средств бюджета, используемого для решения
задач, стоящих перед органом власти;
- своевременное введение пропорциональных, прогрессивных, дифференцированных или
регрессивных принципов налогообложения субъектов налога;
- совершенствование (упрощение) налогового законодательства, в том числе регулирующего
использование природных ресурсов;
- создание единого централизованного налогового органа, отвечающего за изъятие налогов и
установление контроля за исчислением, уплатой и поступлением налогов в соответствующий бюджет
территориального образования.
Обозначенные выше направления совершенствования налоговой системы ни в коей мере не
разрешают противоречий в налогообложении, но они в определенной мере в зависимости от
используемых механизмов и примененных в налоговой системе принципов могут значительно уменьшить
противоречия и получить оптимальную, экономичную и достаточно эффективную налоговую систему,
удовлетворяющую многим требованиям, предъявляемым к современным системам налогообложения.

1.2. Методика построения налоговой системы

В основу методик построения налоговых систем могут быть положены различные научные
методы: системного, комплексного и целостного подходов, аналитический, статистический,
сравнительной оценки и другие методы (способы и приемы), в том числе логико-математический, на
котором строится приводимая ниже методика.
1. Определить (рассчитать) необходимую потребность денежных средств, закладываемых в
соответствующий бюджет и потребных для решения задач органом власти (федеральным,
региональным, местным):

Д = Д + Д (2.1)
б н д

Д - бюджет соответствующего территориального образования; б


Д - часть средств бюджета, образуемая за счет поступления налогов н и сборов
соответствующего территориального образования;
Д - часть средств бюджета, образуемая за счет налоговых д поступлений соответствующего
территориального образования.

2. Определить состав бюджета соответствующего территориального образования (федерации,


субъекта федерации, местного самоуправления), формируемого за счет статей налогов и сборов,
покрывающих расходы (на выполнение проектов и решение задач соответствующим органом власти):

Д = Д - Д (2.2)
н б д

3. Определить задачи в сфере налогообложения, и построении (совершенствовании) налоговой


системы в целом: какие задачи должна решить налоговая система, чего необходимо достигнуть, какая
нужна налоговая система, какое должно быть законодательство (правовая база) и т.д.
4. Предъявить требования к налогообложению и налоговой системе в целом, чтобы система
была способна выполнять задачи, стоящие перед территориальным образованием, и "смягчить"
противоречия, существующие в действующей системе.
5. Определить принципы, которые должны быть положены в основу налоговой системы и
налогообложения, удовлетворяющие требованиям и решаемым задачам соответствующих
территориальных образований (федеральным, территориальным, местным).
6. Выявить противоречия в сфере налогообложения и самой налоговой системе, наметить пути
разрешения противоречий с учетом предъявленных к налоговой системе требований и принципов,
положенных в основу системы налогообложения.
7. Выявить проблемы в системе налогообложения, наметить пути их разрешения с учетом
предъявленных к налоговой системе требований и принципов, положенных в основу системы
налогообложения и построения налоговой системы в частности.
8. Разработать систему видов налогообложения (налогов и сборов) субъекта налога с учетом
классификационных признаков.
9. Определить объекты налогообложения для разрабатываемой системы по видам налогов и
сборов соответствующего территориального образования (федерального, территориального, местного).
10. Рассчитать налоговую базу каждого из видов налога и сбора соответствующего уровня
территориального образования (федерального, регионального, местного).
11. Рассчитать (установить) налоговые ставки по каждому виду налога и сбора соответствующего
территориального образования (федерального, регионального, местного).
12. Определить единицу (масштаб) каждого вида налога (сбора) соответствующего
территориального образования (федерального, регионального, местного).
13. Установить субъектов налога (налогоплательщиков - юридических и физических лиц).
14. Организовать учет субъектов налога (налогоплательщиков).
15. Разработать (при необходимости) систему льготных мер для субъектов налога и объектов
налогообложения.
16. Организовать сбор данных о реальных или предполагаемых доходах субъектов налога
(налогоплательщиков).
17. Рассчитать сумму налога, уплачиваемую субъектом налога (сбора) с объекта
налогообложения.
18. Определить порядок исчисления всех видов налогов и сборов, налоговый период, порядок и
сроки уплаты налогов и сборов субъектами налога.
19. Проанализировать существующую систему видов налогов, налоговую систему в целом,
порядок изъятия доходов, выявить возможные варианты ухода субъектов налога от уплаты налогов
(сборов) с учетом объектов налогообложения, льготных условий и органов, осуществляющих изъятие
налогов и организующих контроль за их уплатой.
20. Определить систему налоговых органов, осуществляющих изъятие налогов и сборов с учетом
принципа оптимизации или эффективности работы органов.
21. Законодательно определить систему налогообложения (принять соответствующие
законодательные акты), в том числе закрепить права и обозначить субъектов налога, налоговых органов
власти соответствующих территориальных образований (федеральных, региональных, местных).
22. Рассчитать ориентировочный (расчетный) доход, поступающий в соответствующий
территориальный бюджет (региональный, местный, федеральный) по всем видам налогов от всех
субъектов налога, в соответствии с пунктом 14 настоящей методики.
23. Уточнить (сопоставить) полученный расчетным путем доход в соответствующий бюджет с
требуемым доходом, согласно пункту 2 настоящей методики.
Если Д_р >= Д_н, то количество видов налогов, их ставки, другие элементы налогов и выбранный
вариант системы налогообложения отвечают требованиям, предъявляемым к системе.
Если Д_р <= Д_н, то необходимо менять параметры системы или ее элементы или строить
налоговую систему в соответствии с другими принципами и предъявлять к ней иные требования.
24. Установить контроль за собираемостью налогов и сборов, их поступлением в
соответствующий бюджет (федеральный, региональный, местный).

1.3. Общая методика исчисления налогов и сборов

1. Уточнить субъект налога (налогоплательщика).


2. Установить (уточнить) льготы, предусматриваемые субъекту налога (по исчислению налога с
объекта налога или его нахождения в зонах льготного налогообложения).
3. Уточнить объект, подлежащий налогообложению (работы, услуги, имущество, прибыль, доход и
т.д.), с которого субъект налога обязан перечислить часть своего дохода в соответствующий бюджет
(федеральный, региональный, местный).
4. Рассчитать налоговую базу по исчислению каждого вида налога по итогам налогового периода
по данным бухгалтерского учета (данных учета доходов и расходов о хозяйственной деятельности или
дохода физического лица) - стоимостную, физическую или иную характеристику объекта
налогообложения: сумму в рублях, квадратных метрах, тоннах, килограммах и т.д.
5. Уточнить источник налога - доход субъекта налога, с которого подлежит исчисление налога и
сбора с учетом льготного налогообложения.
6. Уточнить налоговую ставку - величину налоговых начислений на единицу измерения налоговой
базы на каждый вид налога.
7. Уточнить период (год или иной период времени применительно к конкретному виду налога и
сбора) налогового платежа (срок уплаты соответствующего налога и сбора): Т_о <= Т_у, то есть налог
должен быть уплачен до отчетного периода Т_о. Если налог будет уплачен позднее установленного
срока уплаты Т_у, то субъект налога обязан будет уплатить пени в соответствии с законом.
8. Исчислить сумму уплачиваемую субъектом налога с объекта налогообложения с каждого вида
налога в отдельности за отчетный период времени.
9. Исчислить общую сумму со всех видов налогов за отчетный период времени.

Глава 2. Характеристика налогов России

2.1. Налог на добавленную стоимость

Данный вид налога в Российской Федерации введен в действие с 1 января 1992 г. в результате
проведения налоговой реформы по рекомендации ряда зарубежных стран.
НДС относится к группе косвенных налогов и является регулирующим федеральным налогом.
Законом о федеральном бюджете установлены пропорции распределения НДС, на драгоценные
металлы и драгоценные камни полностью засчитываются в федеральный бюджет.
НДС представляет собой форму изъятия в бюджет части добавленной стоимости, создаваемой
на всех стадиях производства и определяемой как разница между стоимостью реализованных товаров
(работ, услуг) и стоимостью материальных затрат, отнесенных на издержки производства и обращения.
Налог имеет универсальный характер, поскольку взимается со всех товаров, работ и услуг в течение
всего производственного цикла - от завода-изготовителя до места реализации. Причем каждый
промежуточный участник процесса уплачивает налог.
Добавленная стоимость представляет собой часть стоимости товаров, работ и услуг, которая
создается трудом и включает в себя заработную плату и прибыль. Поэтому законодательно определено,
что сумма налога на добавленную стоимость, подлежащая взносу в бюджет, определяется как разница
между суммами налога, полученными от покупателей за реализованные товары (работы и услуги), и
суммами налога, фактически уплаченными поставщиками за материальные ресурсы (работы, услуги),
стоимость которых относится на издержки производства и обращения.
Плательщиками НДС являются субъекты налога (российские и иностранные юридические лица),
осуществляющие производственную и иную коммерческую деятельность, а также индивидуальные
частные подразделения.
Не являются плательщиками налога физические лица, занимающиеся предпринимательской
деятельностью без образования юридического лица.
От НДС освобождаются организации и индивидуальные предприниматели сроком на 12 месяцев,
если в течение предшествующих последовательных календарных месяцев сумма выручки от реализации
товаров (работ, услуг), без учета НДС и налога с продаж, не превышает в совокупности 1 млн.рублей, то
есть

S - (S - S ) < 1 млн.руб. (3.1)


в ндс нп

где S_в - сумма выручки от реализации товаров (работ, услуг);


S_ндс - сумма НДС, уплачиваемая с реализуемого товара (работ, услуг);
S_нп - сумма налога с продаж при реализации товаров (работ, услуг).
По истечении 12 месяцев субъект налога освобождается вновь от НДС при соблюдении данного
условия.
Положение не распространяется на субъект налога, реализующего подакцизные товары
(подакцизное минеральное сырье), а также на ввозимые им товары.
Объектами налогообложения на НДС не являются:
- выполнение строительно-монтажных работ для собственного потребления, то есть суммы
средств, затраченные для этих нужд, S_cмp;
- передача на безвозмездной основе жилых домов, детских садов, клубов, санаториев и других
объектов социально-культурного и жилищно-коммунального назначения, дорог, электросетей,
подстанций, газовых сетей, водозаборных сооружений и других объектов государству и органам местного
самоуправления или по их решению специализированным организациям;
- имущество государственного и муниципального назначения (предприятий), выкупаемое в
порядке приватизации;
- выполнение работ и услуг органами, входящими в систему органов государственной власти и
местного самоуправления.
Не подлежат налогообложению операции по аренде жилых и нежилых помещений, медицинские
товары и услуги, услуги по детским учреждениям, архивам, перевозкам пассажиров, образованию,
культуре и искусству, отдельные виды работ, банковских операций, ввозимые товары (всего около 100
операций согласно ст.149 - 150 НК РФ).

2.1.1. Налоговая база НДС

Налоговая база НДС определяется как стоимость товаров (работ, услуг), исчисленная из цен на
товары (работы, услуги) без включения в них налога на добавленную стоимость и налога с продаж.
Налоговая база определяется по каждому виду товара (работ, услуг), облагаемых по разным
ставкам. Например, при реализации работ и реализации товаров ставка налога составляет 20%, при
реализации подакцизных товаров ставка составляет 10% от суммы реализованного товара.
При применении одинаковых ставок налоговая база определяется суммарно по этой ставке
налога. Налоговым кодексом предусматривается расчет налоговых баз в 46 случаях. Наиболее
характерные из них представлены ниже.
1. Налоговая база при реализации товаров (работ, услуг) определяется как стоимость этих
товаров (работ, услуг) С_т, в том числе с учетом акцизов (для подакцизных товаров и подакцизного
минерального сырья), но без включения в них НДС (С_то х лямбда_н) и налога с продаж (С_то х
лямбда_п),

Б ~ C = C - (С х лямбда + С х лямбда ) =
ндс1 т1 то то н то п

= С [1 - (лямбда + х лямбда )], (3.2)


то н п

где C - общая сумма исчисляемой налоговой базы налога на т1 добавленную стоимость;


С - общая сумма средств от реализации товаров (работ, услуг), то полученная субъектом налога;
лямбда - налоговая ставка налога на добавленную стоимость; н
лямбда - налоговая ставка налога с продаж, устанавливаемая законом п субъекта РФ.

2. Налоговая база при реализации товаров по бартерным операциям и реализации товаров


(работ, услуг) на безвозмездной основе (при передаче прав собственности) определяется как стоимость
указанных товаров (работ, услуг) с учетом акцизов (для подакцизных товаров и подакцизного
минерального сырья), но без включения в них НДС и налога с продаж,

Б ~ C = С [1 - (лямбда + лямбда )] (3.3)


ндс2 т2 об н п

где C - стоимость товаров (работ, услуг) при совершении процедуры об бартерных сделок или
передачи товаров на безвозмездной основе.

3. Налоговая база при реализации товаров (работ, услуг) с учетом льгот и дотаций,
предоставляемых бюджетами различных уровней, определяется как стоимость реализованных товаров
(работ, услуг), исчисленная исходя из фактических цен их реализации, С_рф,

Б ~ С = С (3.4)
ндс3 т3 рф

4. Налоговая база НДС при реализации имущества, подлежащего учету по стоимости с учетом
уплаченного налога, определяется как разница между ценой (стоимостью) реализованного имущества с
учетом акцизов (для подакцизных товаров и подакцизного минерального сырья), без включения в нее
налога с продаж, и стоимостью реализованного имущества (остаточной стоимостью, С_ос),

Б ~ С = С (1 - лямбда ) - С (3.5)
ндс4 т4 то п ос

5. Налоговая база НДС при реализации сельскохозяйственной продукции, продуктов их


переработки и закупке у физических лиц (за исключением подзаконных товаров) определяется как
разница между ценой (стоимостью) с учетом НДС, без включения налога с продаж, и ценой (стоимостью)
приобретенной продукции, С_пр,

Б ~ С = С (1 - лямбда ) - С (3.6)
ндс5 т5 то п пр

6. Налоговая база НДС при реализации услуг по производству товаров из давальческого сырья
(материала) определяется как стоимость их обработки (C_об) или услуг переработки (С_пер) или иной
трансформации с учетом акцизов (для подакцизных товаров), без включения в нее НДС и налога с
продаж,

Б ~ С = С [1 - (l + х лямбда )] (3.7)
ндс6 т6 об н п

7. Налоговая база НДС при реализации товаров (работ, услуг) по срочным сделкам (поставке
товаров) определяется как стоимость этих товаров (работ, услуг), указанных в договоре С_д, но не ниже
их стоимости, с учетом акцизов (для подакцизных товаров и подакцизного минерального сырья) без
включения в них НДС и налога с продаж,

Б ~ С = С [1 - (лямбда + х лямбда )] (3.8)


ндс7 т7 д н п

8. Налоговая база НДС при реализации товаров в многооборотной таре С_оз, имеющей
залоговые цены - С_зал, залоговые цены данной тары не включаются в налоговую базу в случае, если
указанная тара подлежит возврату продавцу,

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"Формула 3.9"

9. Налоговая база НДС при реализации товаров новым кредиторам определяется как сумма
превышения суммы дохода С_дох, полученной новым кредитором, над суммой расходов С_р на
приобретение товара,

Б ~ С = С х С (3.10)
ндс9 т3 дох р

10. Налоговая база НДС при осуществлении перевоза багажа, пассажиров, грузов или почты
различными видами транспорта определяется как стоимость перевозок без включения НДС и налога с
продаж,
Б ~ С = С [1 - ((лямбда + х лямбда )] (3.11)
ндс10 т10 д н п

11. Налоговая база НДС при реализации услуг международной связи определяется как выручка
(без включения НДС и налога с продаж), уменьшенная на суммы арендной платы за международные
каналы связи или оплаты услуг международной почтовой связи или взносов в международные
организации и т.д. С_а,

Б ~ С = С [1 - ((лямбда + х лямбда )] х С (3.12)


ндс11 т11 в н п а

12. Налоговая база НДС при реализации предприятия в целом или его имущества определяется
отдельно по каждому из видов предприятия (имущества),

n
Б ~ С = сумма (C ) (3.13)
ндс12 т12 i=1 ак
i

где n - количество видов активов, i = 1...n;


С - балансная стоимость i-го вида актива. ак

Если цена, по которой продано предприятие, ниже балансовой стоимости реализованного


имущества, то при расчетах принимается коэффициент, равный стоимости цены реализации
предприятия С_рп к балансовой стоимости указанного имущества С_п,

C
` ` n рп
Б ~ С = сумма (С ) х ──── (3.14)
ндс п т12 i=1 ак С
п

Если цена, по которой продано предприятие, выше балансовой стоимости реализованного


имущества, то принимается поправочный коэффициент, равный отношению цены реализации
предприятия С_рп, уменьшенной на балансовую стоимость дебиторской задолженности С_дз,

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"Формула 3.15"

13. Налоговая база НДС при выполнении работ для собственных нужд организации определяется
как стоимость товаров (работ, услуг) C_об без включения в нее налога и налога с продаж или как
стоимость по фактическим расходам на выполнение объема работ,

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"Формула 3.16"

14. Налоговая база НДС при ввозе товаров определяется как сумма таможенной стоимости
товаров С_т или таможенной пошлины С_п или уплаты акцизов С_ак или стоимости переработки С_пер
товаров (если они реально вывозились для переработки) по каждой группе товаров одного
наименования, вида или марки,

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"Формула 3.17"

2.1.2. Налоговая ставка НДС

1. Налоговая ставка НДС лямбда_н1 = 0% устанавливается при реализации товаров,


помещенных под таможенный режим экспорта при условии их фактического вывоза, или работ (услуг),
связанных с перевозкой товаров, пассажиров и багажа через таможенную территорию РФ и в иных
случаях (при условии представления в налоговый орган соответствующих документов на право
реализации таких товаров).
2. Налоговая ставка лямбда_н2 = 10% устанавливается при реализации товаров (всего более 40
видов товаров), в том числе скота и птиц в живом весе, мяса и мясопродуктов (за исключением
отдельных видов), молока и молочных продуктов, сахара, соли, зерна, хлеба и др. видов продуктов и
рыбной продукции, а также отдельных товаров для детей.
3. Налоговая ставка лямбда_н3 = 20% устанавливается по остальным товарам, не указанным в
пунктах 1 и 2.
4. Налоговые ставки лямбда_н = 9,09% и лямбда_н = 16,67% устанавливается при реализации
товаров (работ, услуг) на территории РФ иностранным лицам, не состоящим на учете в налоговых
органах в качестве субъектов налога, или реализуемых товаров, приобретенных на стороне, или
сельскохозяйственной продукции.

2.1.3. Исчисление НДС


Сумма налога S_ндс определяется как процентная доля налоговой ставки к налоговой базе, а при
раздельном учете - как сумма налога, получаемая в результате сложения сумм налогов по отдельным
видам товаров,

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"Формула 3.18"

где С , С - налоговая база на i-й вид товара (работ, услуг); т тi


лямбда , лямбда - налоговая ставка на i-й вид товара (работ, услуг); н, нi
n - количество i-x видов товара (работ, услуг), i = 1...n.

2.2. Акцизы

Акцизы - вид косвенных налогов на товары, включаемых в цену товара или тариф. Акцизы
устанавливаются, как правило, на высокорентабельные товары для изъятия в доход государства
полученной производителями сверхприбыли. Перечень подакцизных товаров и ставки акцизов
определяются исключительно Правительством РФ. К подакцизным товарам относят спирт этиловый,
водку, ликероводочные изделия, вина, пиво, табачные изделия, автомобили, ювелирные изделия, нефть,
нефтепродукты, природный газ. Акцизы на нефть, природный газ, легковые автомобили, бензин, спирт
этиловый - зачисляются исключительно в федеральный бюджет.
Акцизы на отдельные сорта спирта этилового, водку, ликеро-водочные изделия в равной
пропорции распределяются между федеральным бюджетом и бюджетами субъектов РФ. Акцизы на
остальные товары полностью поступают в бюджеты субъектов РФ.
Объектами налогообложения признаются более 20 видов операций, столько же операций не
признается объектами налогообложения. Кроме того, около 15 случаев налогообложения по акцизам
имеют свои особенности при исчислении налога при перемещении подакцизных товаров через
таможенную границу.
Плательщиками акцизов являются предприятия и организации, производящие и реализующие
подакцизные товары, независимо от форм собственности, а также индивидуальные предприниматели.
Если подакцизные товары произведены за пределами РФ из давальческого сырья,
принадлежащего юридическим лицам, зарегистрированным на территории РФ как субъекты налога, то
налог уплачивают организации, оплачивающие стоимость работ по изготовлению этих товаров и
реализующие их.
От уплаты акцизов освобождается продукция, экспортируемая за пределы стран - членов СНГ, с
предоставлением субъектов налога в налоговый орган подтверждающих документов.

2.2.1 Определение налоговой базы на акцизы

1. Налоговая база определяется по каждому виду подакцизного товара и подакцизного


минерального сырья.
2. Налоговая база подакцизного товара определяется:
- если подакцизные товары представлены через объем реализуемых товаров или подакцизного
минерального сырья - тэта_т, то

n
Б ~ тэта = сумма (тэта ) (3.19)
А1 А1 i=1 i

где n - количество i-х видов подакцизных товаров (подакцизного минерального сырья), i=1...n;
тэта - объем i-го вида подакцизного товара (подакцизного i минерального сырья);

- через стоимость реализованных подакцизных товаров (подакцизного минерального сырья) без


учета акциза, НДС и налога с продаж,

n
Б ~ С = сумма С [1 - (лямбда + лямбда + лямбда )] (3.20)
А2 А2 i=1 об н п а
i i

где C - общая сумма выручки от реализации i-го вида подакцизного об товара (подакцизного
сырья); i
лямбда - налоговая ставка на данный i-й вид подакцизного товара а (подакцизного минерального
сырья).

3. Налоговая база акцизов по передаваемым ювелирным изделиям или бывшим в употреблении


или лому таких товаров определяется как стоимость переработки без учета НДС, налога с продаж и
акциза,

Б ~ С =С [1 - (лямбда + лямбда + лямбда )] (3.21)


А3 А3 н п а
i
где С - стоимость (цена) реализации (переработки) ювелирных изделий (лома).

4. Налоговая база при реализации подакцизного минерального сырья (нефти и газового


конденсата) определяется через стоимость реализованной (переданной) продукции,

n Б ~ С = сумма С [1 - (лямбда + бетта + гамма i)] (3.22) А4 А4 i=1 об н п а i

где C - общая сумма выручки подакцизного минерального сырья i-го обi вида;
бетта - скидка, устанавливаемая на реализацию данного сырья i-го i вида;
гамма - надбавка, устанавливаемая газораспределительными i организациями при реализации
ими природного газа, минуя газораспределительные организации.

5. Налоговая база при реализации природного газа за пределы территории РФ определяется как
стоимость реализованной продукции без учета НДС - при реализации в страны - члены СНГ, таможенных
пошлин и расходов на транспортировку газа за пределы территории РФ;

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"Формула 3.23"
где С_об - общая сумма выручки за реализацию газа;
С_тп, С_рас - сумма таможенных расходов и расходов на транспортировку газа соответственно
за пределы территории РФ.

2.2.2. Налоговые ставки

Налоговые ставки на подакцизные товары и подакцизное минеральное сырье лямбда_а


устанавливаются исключительно Правительством РФ в размере от 0 до 2000 руб. за литр, килограмм,
тонну, штуку, квт/час или от 0 до 5% от стоимости подакцизного товара, подакцизного минерального
сырья.

2.2.3. Исчисление налога (акциза)

Сумма акциза по подакцизным товарам и подакцизному минеральному сырью исчисляется как


произведение налоговой базы на налоговую ставку,

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3
"Формула 3.24"

2.3. Налог на прибыль

Налог на прибыль (доход) представляет собой прямой федеральный и регулирующий налог.


Объектом обложения налогом является валовая прибыль организации от реализации продукции,
товаров (работ, услуг), основных средств, имущества и доходы от внереализационных операций,
уменьшенные на сумму расходов по этим операциям. В прибыль не включаются суммы всех видов
налогов и акцизов, затраты на производство товаров (работ, услуг), на подготовку и освоение
производства, переподготовку кадров и другие виды затрат (всего около 300 позиций, определенных
налоговым кодексом).
Прибыль от реализации товаров (работ, услуг) и продукции характеризует частный доход
организации, полученный в данном налоговом периоде.
Субъектами налога являются организации, в том числе бюджетные, являющиеся юридическими
лицами, а также организации с иностранными инвестициями и международные организации. Не
являются субъектами налога организации любых форм собственности от произведенной ими
сельскохозяйственной продукции.

2.3.1. Налоговая база

Налоговая база определяется как доход налогоплательщика, уменьшенный на сумму всех


налоговых вычетов и сумму всех затрат на производство и реализацию товаров, а также других вычетов,
связанных с освоением производства и переподготовкой кадров,

n
Б ~ Д = Д - сумма S (3.25)
п п об i=1 выч.i

где Д - общий доход организации, полученный за реализацию об продукции (работы, услуги) за


отчетный период;
n - количество вычетов i-го вида;
S - сумма i-го вычета. выч.i

Всего налоговым кодексом предусмотрено около 60 особенностей по расчету налоговой базы по


данному виду налога.

2.3.2. Налоговая ставка

Налоговая ставка лямбда_пр по налогу на прибыль для российских налогоплательщиков


устанавливается в размере 24% (по банковским организациям - 30%), из них 7,5% засчитывается в
федеральный бюджет, 14,5% в бюджеты субъектов РФ и 2% в местные бюджеты (по банковским
операциям все 30% засчитываются в федеральный бюджет).
Для иностранных налогоплательщиков ставка устанавливается в размере от 15 до 20% в
зависимости от вида деятельности и зачитывается в федеральный бюджет.

2.3.3. Исчисление налога на прибыль

Сумма налога на прибыль определяется как соответствующая налоговой ставке процентная доля
от налоговой базы,

S = Д лямбда (3.26)
пp п пр

2.4. Налог на доходы от капитала

Субъектами налога на доходы от капитала являются организации и физические лица,


получающие доход в виде дивидендов, процентов, кроме доходов, получаемых организациями от
банковской деятельности, страховых премий, штрафов и пеней.

2.4.1. Налоговая база

Налоговая база на доходы от капитала определяется как доход субъекта налога в виде
дивидендов или доходов по государственным ценным бумагам, начисленный за время нахождения
ценных бумаг в собственности налогоплательщика. Налоговая база рассчитывается отдельно по каждой
выплате доходов,

Б ~ Д
дк к
2.4.2. Налоговые ставки

Налоговые ставки лямбда_к устанавливаются в размере:


- 15% - по доходам от дивидендов;
- 12% - по доходам от процентов, начисленных по государственным ценным бумагам,
государственным облигациям, облигациям субъектов РФ, или их нахождения у субъекта налога или по
полученным процентам;
30% - по доходам от процентов, полученных организациями;
0% - по дивидендам, выплачиваемым из прибыли, с которой был выплачен налог на прибыль.

2.4.3. Исчисление суммы налога

Сумма налога на доход от капитала определяется как соответствующая налоговой ставке


процентная доля от налоговой базы,

S = Д лямбда (3.27)
к к к

2.5. Подоходный налог с физических лиц

Подоходный налог (налог на доходы) является одним из субъектов РФ и местные бюджеты, так
как налог в основном засчитывается в территориальные бюджеты.
Субъектами налога являются все физические лица как налогоплательщики: граждане РФ,
иностранные граждане и лица без гражданства.
Объектом налогообложения является совокупный доход физического лица, полученный им в
календарном году как в денежной форме, так и в натуральной, в том числе в виде материальной выгоды,
полученной по вкладам в банках, в виде страховой выплаты, по ссудам и т.д. К доходам, определяемым
налоговым кодексом, относится около 20 видов, включая стипендии, пособия и пенсии.
Законодательством определено, что не подлежат налогообложению государственные пособия,
все виды пенсий, все виды компенсационных выплат физическим лицам, отдельные суммы
материальной помощи, выигрыши по облигациям, лотереям, по вкладам в банки и другие (всего
предусмотрено в налоговом кодексе 20 позиций).
Совокупный доход для определенных групп и физических лиц уменьшается на сумму
пятикратного дохода, установленного законом МРОТ для героев, участников войн, инвалидов войны I и II
групп, узников лагерей и других лиц.
Совокупный доход уменьшается на сумму трехзначного дохода, предусмотренного законом в
размере трех МРОТ для ряда граждан, выполняющих интернациональный долг, инвалидам III группы и
другим лицам.
Совокупный доход уменьшается физическим лицам, которые:
- перечисляют суммы на благотворительные цели,
- имеют на содержании малолетних детей,
- осуществляют новое строительство или приобретают жилье, и в других случаях.

2.5.1. Налоговая база

При определении налоговой базы учитываются все доходы, полученные субъектом налога в
натуральной и денежной формах. Налоговая база определяется по каждому виду дохода.
Налоговая база на доходы субъекта налога определяется как денежное выражение дохода,
уменьшенное на сумму налоговых вычетов (за счет получения льгот),

Б ~ Д = Д - S (3.28)
Ф1 Ф1 д выч

где Д - доходы субъекта налога;


д S - общая сумма вычетов за счет получения субъектом налога выч льгот в размере 3000 руб.
(лицам, получившим облучение, инвалидам и др.); в размере 500 руб. (Героям России, военнослужащим,
уволенным из Вооруженных Сил, участникам ВОВ и др.); в размере 400 руб. лицам, имеющим годовой
доход, который не превышает 20 тыс.руб.; в размере 300 руб. на каждого ребенка, если годовой доход не
превышает 20 тыс.руб.

Налоговая база при получении налогоплательщиком дохода в виде материальной выгоды от


приобретения ценных бумаг определяется как превышение рыночной их стоимости над суммой расходов
на их приобретение,

Б ~ D = С - С (3.29)
Ф2 Ф рын расх

Налоговая база при получении налогоплательщиком дохода в натуральной форме в виде


имущества и товаров (работ, услуг) определяется как стоимость этих товаров,

Б ~ С (3.30)
Ф3 тов

2.5.2. Налоговые ставки

Налоговые ставки на подоходный налог с физических лиц устанавливаются в размере 13% на все
виды доходов и 35% на доходы от выручки, от лотерей, тотализаторов, страховых выплат, лямбда_Ф.

2.5.3. Исчисление налога

Сумма подоходного налога на доходы физических лиц исчисляется как процентная доля
налоговой ставки от налоговой базы,

n
Сигма = сумма Д х лямбда (3.31)
Ф i=1 Ф1 Ф
i i

где n - количество i-x видов доходов, получаемых субъектом налога за отчетный период (год), i =
1...n.

2.6. Единый социальный налог

Единый социальный налог (взнос) зачисляется в государственные внебюджетные фонды:


- Пенсионный фонд РФ;
- Фонд социального страхования;
- фонды обязательного медицинского страхования РФ.
Налог является средством реализации прав граждан на государственное пенсионное,
социальное обеспечение и медицинскую помощь.
Налогоплательщиками налога являются организации всех форм собственности, индивидуальные
предприниматели и физические лица.
Объектом налогообложения признаются выплаты и иные вознаграждения, начисляемые в пользу
работников, за исключением средств, остающихся в распоряжении организации, индивидуального
предпринимателя и физического лица после уплаты налога на доходы организацией, индивидуальным
предпринимателем и физическим лицом.

2.6.1. Налоговая база

Налоговая база определяется как сумма любых выплат и вознаграждений в денежной и


натуральной формах, исчисляемых работодателем в пользу работников,

J n
Б = S = сумма (сумма Д ) (3.32)
эпсилон эпсилон j=1 i=1 вып i
где J - количество работников в организации, на которых начисляются выплаты, j = 1...J;
n - количество любых выплат, из которых исчисляется налог j-му работнику, i = 1...n;
Д - сумма i-го вознаграждения или выплаты, начисляемых j-му вып i работнику.

Вместе с тем налоговым законодательством предусматривается, что не подлежат


налогообложению суммы доходов по 25 позициям и предоставляется около 10 льгот различным
категориям налогоплательщиков по уплате налога, в частности, не подлежат налогообложению
государственные пособия, компенсационные выплаты за питание, неиспользованный отпуск,
возмещение иных расходов, суммы страховых платежей и единой материальной помощи, стоимость
проезда работников и т.д.

2.6.2. Ставки налога

Ставки налога на выплаты и иные вознаграждения лямбда_эпсилон устанавливаются в


зависимости от учета налоговой базы на каждого работника с нарастающим итогом с начала года и
категории работников (промышленные или сельскохозяйственные работники) в размере от 16 до 35,6%,
в том числе:
- в Пенсионный фонд РФ - от 15 до 28%;
- в Фонд социального страхования РФ - от 1,8 до 4%;
- в Федеральный фонд РФ медицинского страхования - от 0,1 до 0,2%;
- в территориальный фонд медицинского страхования - от 0,1 до 3,4%.

2.6.3.Исчисление налога

Сумма налога исчисляется отдельно по каждому виду фонда и определяется как


соответствующая процентная доля налоговой базы,

S = S лямбда (3.33)
эпсилон Ф эпсилон эпсилон

К
S = сумма S (3.34)
эпсилон к эпсилон Ф
i

где S - сумма налога, уплачиваемая налогоплательщиком в эпсилон Ф соответствующий фонд,


например, i;
S - общая сумма налога, уплачиваемая эпсилон налогоплательщиком во все фонды;
К - количество видов фондов, в которые налогоплательщик уплачивает налог, к = 1...К.

2.7. Государственная пошлина

Государственная пошлина уплачивается при обращении юридических и физических лиц в суды, в


государственные нотариальные конторы, в ЗАГСы, ГАИ и другие организации.
Размер государственной пошлины устанавливается в денежных единицах или в процентах или в
денежных единицах и процентах одновременно в зависимости от вида оказываемой услуги. Налоговым
законодательством при выплате государственной пошлины предусмотрено около 75 различного вида
льгот юридическим и физическим лицам.
В частности, размеры государственной пошлины устанавливаются в следующих размерах:
- по делам, рассматриваемым в судах общей юрисдикции, в зависимости от оказываемых услуг,
от 1,5 до 50% или в размере от 1 до 3000 руб.;
- по делам, рассматриваемым в арбитражных судах, от 5 до 50% или в размере от 20 до 20000
руб.;
- за совершение нотариальных действий от 0,5 до 1,5% или от 1 до 1500 руб.;
- за совершение действий, связанных с приобретением гражданства РФ, от 10 до 20 руб.
- за государственную регистрацию организаций и индивидуальных предпринимателей от 0,8 до
50% или в размере от 10 до 1500 руб.

2.8. Таможенные пошлины и сборы

Таможенные пошлины и сборы устанавливаются Налоговым кодексом РФ, Таможенным кодексом


РФ и регулируются указами Президиума РФ, постановлениями Правительства РФ, актами
Государственного таможенного комитета.
Исполнительную и распорядительную деятельность в сфере таможенного дела осуществляют
таможенные органы, составляющие единую систему, в которую входят ГТК, региональные таможенные
посты.
Таможенные пошлины взимаются в виде налогов и сборов за перемещаемые товары (работы,
услуги) через таможенную границу РФ.

2.8.1. Виды таможенных пошлин

По экономическому содержанию таможенные пошлины подразделяют на ввозные (импортные),


вывозные (экспортные) и транзитные, средства которых поступают исключительно в федеральный
бюджет.
Антидемпинговые пошлины обеспечивают защиту внутреннего рынка от ввоза товаров по
демпинговым ценам (ценам, более низким, чем на мировом рынке), в интересах защиты отечественных
производителей от конкуренции.
Протекционистские, или покровительственные пошлины являются более высокими пошлинами,
устанавливаемыми на ввозимые товары, с целью защиты отечественных производителей от иностранной
конкуренции. Данный вид пошлин регламентируется международными соглашениями.
Преференциальные пошлины - это предпочтительные пошлины, они устанавливаются
государством в целях создания благоприятного режима прохождения товаров при импорте. Данный вид
пошлин характеризует пошлину государства в борьбе за рынки сбыта, источники сырья и сферу
приложения капитала.
Специальные пошлины устанавливаются государством в условиях, когда на его территорию
ввозятся товары в размерах, угрожающих национальной экономике.
Таможенные пошлины взимаются при пересечении товаров через границу на основе
таможенного тарифа, представляющего собой систематизированный по группам товаров свод ставок
таможенных пошлин, применяемых к товарам. Различают следующие виды ставок таможенных пошлин:
- адвалорные;
- специфические;
- альтернативные (комбинированные).
Адвалорные ставки определяются в процентах к таможенной стоимости товаров.
Специфические ставки устанавливаются в определенной сумме к количественной или весовой
единице измерения товаров, например, в рублях за 1 литр.
Альтернативные, или комбинированные ставки сочетают элементы двух первых видов и
содержат несколько ставок на один и тот же товар.
Таможенная стоимость товара определяется методами:
- по цене сделки с ввозимым товаром;
- по цене сделки с идентичным товаром;
- методом вычитания стоимости;
- методом сложения стоимости.
К таможенным сборам относятся:
- сборы за оформление таможенных документов;
- сборы за хранение товаров;
- сборы за таможенное сопровождение товаров.
Налогоплательщиками таможенных пошлин и сборов являются собственники товаров,
перемещающие товар через таможенную границу.
Объектом налогообложения таможенной пошлиной и сбором признаются товары, перемещаемые
через таможенную границу, за исключением тех, на которые распространяются льготы.

2.8.2. Налоговая база и ставка


Налоговая база таможенной пошлины и сбора определяется как таможенная стоимость товара
С_т, перемещаемого через таможенную границу, или их объемная характеристика тэта_т (количество,
масса, объем и т.д.),

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"Формула 3.35"

Таможенная ставка лямбда_Г устанавливается в процентах к таможенной стоимости товара в


размере за единицу облагаемого товара или в сочетании стоимости и объема (массы) товара
одновременно.

2.8.3. Исчисление таможенной пошлины и сбора

Сумма таможенной пошлины или сбора определяется отдельно по каждой партии товаров и
рассчитывается как соответствующая такой ставке процентная доля налоговой базы,

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"Формула 3.36"

Общая сумма таможенной пошлины и сбора за операцию партии товара определяется


выражением:

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0000
"Формула 3.37"

где n - количество операций (сделок), произведенных по оказанию услуг субъекту налога при
перемещении им партии товара через таможенную границу, i = 1...n;
C, тэта - стоимость или объем товара при i-ой услуге по данной Гi Гi партии товара;
Лямбда - ставка таможенной пошлины или сбора при совершении Гi i-ой операции по данной
партии товара.

2.9. Налог на пользование недрами

Система платежей за пользование недрами включает:


- сбор за участие в конкурсе на выдачу лицензии;
- плату за получение права на пользование недрами;
- плату за пользование недрами с учетом затрат на поиск и разведку месторождений, их добычу и
пользование недрами.
Оплата платежей ведется с учетом условий геологии, недрологии, экономико-географических
особенностей, размера участка, глубины залегания, вида полезных ископаемых, климатических условий,
инженерных коммуникаций, транспортных услуг, трудовых ресурсов, степени риска и др. условий.
Платежи могут быть регулярными или разовыми и взимаются со всех пользователей недр,
исключая владельцев земельных участков и пользователей недр, ведущих научные изыскания.
Плата за пользование недрами может осуществляться в форме денежных платежей, части
объема добытого сырья или иной произвольной продукции, выполнения работ (услуг). Форма внесения
платы, размеры и условия платежей по каждому объекту лицензирования устанавливаются лицензией.
Платежи на право разведки полезных ископаемых в пределах предоставленных площадей
взимаются в течение всего периода выполнения работ, включаются в сумму издержек по этим работам и
поступают в бюджеты, на территории которых производятся.
Платежи за право на добычу полезных ископаемых осуществляются с момента начала добычи и
в течение всего срока действия лицензии.
Налогоплательщиками налога на пользование недрами являются организации и индивидуальные
предприниматели, осуществляющие поиск и разведку месторождений полезных ископаемых, их добычу и
строительство подземных сооружений, не связанных с добычей ископаемых, а также эксплуатацию
такого рода сооружений.

2.9.1. Налоговая база

Налоговая база налога на пользование недрами определяется отдельно в отношении каждого


вида пользования недрами и вида добываемого минерального сырья (полезных ископаемых).
1. Налоговая база при поиске, оценке и разведке месторождений полезных ископаемых
определяются как площадь лицензируемого участка, на котором осуществляется соответствующая
деятельность, за вычетом возвращаемой его части,

Б ~ S = S - S (3.38)
н1 н1 л в

где S - сумма денежных средств, уплаченных за лицензируемый участок;


н1 S , S - лицензируемая площадь и площадь участка, которая л в возвращается соответственно
после проведения поиска.
2. Налоговая база при добыче минерального сырья определяется как стоимость добытого
минерального сырья С_д, рассчитанная из добытых объемов тэта_д и цен реализации С_р без учета
налога на добавленную стоимость (НДС), акцизов и расходов на оплату услуг по доставке минерального
сырья до покупателя С_д,

Б ~ С = С тэта [1 - (лямбда + лямбда )] - С (3.39)


н2 Н2 р д Н а д

где лямбда , лямбда - налоговые ставки налога на добавленную Н а стоимость и акцизы


соответственно.

3. Налоговая база при добыче благородных металлов (камней) определяется исходя из объемов
добытых металлов (камней) тэта_дм и цен реализации на аффинированные благородные металлы
(камни) С_рм без стоимости услуг по доставке продукции от завода переработки или до получателя
аффинированного металла (камня) С_д,

Б ~ С = С тэта м х С (3.40)
н3 Н3 рм д д

4. Налоговая база при реализации минерального сырья на экспорт определяется ценой


(стоимостью) реализации за вычетом акцизов, таможенных пошлин и сборов, расходов по
транспортировке, перекачке, перевалке, сливу и наливу, на погрузку и разгрузку, на оплату услуг портов,
экспедиционных и комиссионных услуг С_рас,

n
Б ~ С = С х сумма С (3.41)
н4 Н4 об i=1 рас i

где С - общая сумма, полученная за реализацию продукции;


об n - количество видов расходов, i = 1...n.

5. Налоговая база при строительстве и эксплуатации подземных сооружений, не связанных с


добычей полезных ископаемых, определяется как фактическая стоимость строительства или
эксплуатации сооружений,

Б ~ С (3.42)
н5 Ф

2.9.2. Налоговые ставки

1. Налоговые ставки при пользовании недрами устанавливаются в лицензии на право


пользования недрами лямбда_нп. При поиске, оценке и разведке месторождений полезных ископаемых
ставки зависят от вида минерального сырья и места разведки и определяются в рублях за квадратный
км, а при добыче минерального сырья ставки зависят от вида добываемого минерального сырья и
устанавливаются в процентах от стоимости.
Налоговые ставки при строительстве подземных сооружений лямбда_нс, не связанных с добычей
полезных ископаемых, составляют от 0,5 до 1% , а при их эксплуатации от 1 до 3% от стоимости (затрат)
площади земельных участков, определяемой государственными органами или органами субъектов РФ.

2.9.3. Исчисление налога

Налог на пользование недрами определяется как произведение налоговой базы на налоговую


ставку

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