Alieksandrov I.M. Naloghovyie S - 'Bierato

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
2.4.3. Исчисление суммы налога
2.5. Подоходный налог с физических лиц
2.5.3. Исчисление налога
2.6. Единый социальный налог
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
2.10. Налог на воспроизводство минерально-сырьевой базы
2.11. Налог на дополнительный доход от добычи углеводородов
2.12. Сбор за право пользования объектами живого мира и
водными биологическими ресурсами
2.12.1. Налоговая база и ставки
2.13. Лесной налог
2.14. Водный налог
2.15. Экологический налог
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
2.19.2. 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
2.6. 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
1.1.4 Акцизы
1.1.5. Подоходный налог
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
1.5.3. Налог на состояние
1.5.5. Налог на сделки с имуществом и имущественными
правами
1.5.7. Налог на прирост стоимости объектов недвижимости
1.5.8. Специальный налог
1.6. Налоговая система Италии
1.6.2. Подоходный налог с юридических лиц
1.6.3. Местный подоходный налог
1.6.4. Налог с дарений и наследства
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
1.8.8. Подоходный налог с населения (штата)
1.8.9. Налог на прибыль корпораций (штата)
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
1.9.2. Налог на прибыль и капитал юридических лиц
1.9.3. Налог, взимаемый у "источника"
1.9.4. Гербовые сборы
1.9.7. Налоги на доходы и чистые активы (Кантона)
1.9.9. Подушный налог
(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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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
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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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
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
12. Определить единицу (масштаб) каждого вида налога (сбора) соответствующего
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
16. Организовать сбор данных о реальных или предполагаемых доходах субъектов налога
(налогоплательщиков).
17. Рассчитать сумму налога, уплачиваемую субъектом налога (сбора) с объекта
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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000000000000000000000000000000
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,
280000008E030000C60000000100010000000000B8590000232E0000232E00000200000000000000F
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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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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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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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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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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.
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
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.
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.
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
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.
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.
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
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.
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.
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.
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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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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Общая сумма таможенной пошлины и сбора за операцию партии товара определяется

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0000
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.
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
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.
Налог на пользование недрами определяется как произведение налоговой базы на налоговую

ставку
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Налог при строительстве и эксплуатации подземных сооружений, не связанных с добычей

полезных ископаемых, определяется как соответствующая налоговой ставке процентная доля от
налоговой базы.
2.10. Налог на воспроизводство минерально-сырьевой базы
Налоговая база определяется по каждому виду добытого, реализованного или переданного на

переработку минерального сырья или продукта их переработки.
1. Налоговая база налога на воспроизводство минерально-сырьевой базы определяется как
стоимость добытых и реализованных (переданных на переработку) полезных ископаемых (продуктов
переработки) С_др без учета налога на добавленную стоимость, акцизов и расхода на оплату услуг по
доставке их до получателя С_рас,
Б ~ C = C [1 - (лямбда - лямбда )] - C (3.44)

м1 м1 об Н а pаc
где С - общая сумма дохода за реализацию добытых полезных об ископаемых определенного
вида.
2. Налоговая база при реализации не собственных полезных ископаемых или первичного

товарного продукта, а более высокой степени их передела определяется с учетом понижающего
коэффициента, равного отношению расходов по производству и реализации полезных ископаемых С_рр
или первого товарного продукта к расходам по производству и реализации продуктов более высокой их
переработки С_пр,
С
рр
Б ~ С = ─── {С [1 - (лямбда + лямбда )] - С } (3.45)
м2 м2 С об Н а рас
пр
3. Налоговая база при реализации недр полезных ископаемых или первичного товарного
продукта на экспорт определяется как стоимость минерального сырья исходя из цен на него за вычетом
акцизов, таможенных пошлин и сборов, расходов на транспортировку, перекачку, перевалку, слив и
налив, погрузку и разгрузку, оплату услуг портов, эксплуатационных услуг С_рас,
n
Б ~ С = С Сумма С (3.46)
м2 м2 об i=1 рас
где n - общее количество видов расходов.

4. Налоговая база при реализации на экспорт продукта передела первичного товарного продукта
полезных ископаемых для дальнейшей переработки определяется как стоимость реализованного
первого товарного продукта по рыночной цене без НДС, акциза и расходов на оплату услуг по доставке
их до покупателя С_раc
Б ~ С = С [1 - (лямбда + лямбда )] - С (3.47)

м4 м4 об Н а рас
Налоговые ставки на воспроизводство минерально-сырьевой базы устанавливаются в

зависимости от вида сырья в размере от 1,7 до 10% от стоимости за единицу сырья, С_мс.
Сумма налога на воспроизводство минерально-сырьевой базы определяется как

соответствующая налоговой ставке процентная доля от налоговой базы,
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то есть из суммы налога 20% зачисляется в федеральный бюджет, 80% в бюджет

соответствующего субъекта РФ.
2.11. Налог на дополнительный доход от добычи углеводородов
Субъектами налога являются организации и индивидуальные предприниматели, приобретшие

лицензии на право поиска, разведки и добычи углеводородов на территории РФ, ее континентальном
шельфе или экономической зоне и осуществляющие такую деятельность, кроме организаций,
добывающих и реализующих природный газ по государственным регулируемым ценам газосбытовым
организациям или непосредственно потребителям при условии, что доля такой реализации организацией
не ниже 80%.
Объектом налогообложения является дополнительный доход, полученный субъектом налога при
добыче углеводородов.
1. Налоговая база применительно к каждому лицензионному участку или совокупности участков

определяется как стоимость добытых и реализованных или переданных на переработку углеводородов
С_д без учета НДС, расходов на транспортировку их до покупателя и затрат на приобретение имущества,
необходимого на поиск, разведку, добычу и реализацию, но не более 100% от стоимости углеводородов
С_рас;
Б ~ С = С (1 - лямбда ) - С (3.49)
у1 у1 об Н рас
Налоговая база на добытые углеводороды при их транспортировке на экспорт определяется как

их стоимость С_с исходя из цен реализации за вычетом таможенных пошлин и сборов, расходов на
транспортировку, перекачку, перевалку, слив и налив, расходов на эксплуатацию и комиссионные услуги
С_рас,
Б ~ С = С - С (3.50)
у2 у2 об рас
Налоговые ставки устанавливаются на каждый налоговый период применительно к каждому

лицензионному участку или совокупности участков.
Налоговые ставки лямбда_у устанавливаются в размерах от 0 до 60% в зависимости от Р-
фактора, определяемого отношением дохода "а" к накоплению затрат "в".
Величина "а" определяется как сумма величин стоимости добытых и реализованных (переданных
на переработку) углеводородов за данный налоговый период С_дп и сумма величин их стоимости за
предыдущий период, исчисляемый как "а" и умноженный на средний индекс цен производителя на
продукцию (по данным федерального органа статистики), то есть С_дп х Ц_ср. При определении "а"
исключаются суммы налогов на НДС, акцизов, таможенных сборов, расходов на их транспортировку,
перекачку, перевалку, слив и налив, оплату услуг портов, комиссионных, эксплуатационных, суммы
налогов на дополнительный доход от добычи углеводородов, на доход (прибыль) организаций или суммы
подоходного налога с физических лиц, подлежащие уплате за соответствующий период,
а = С [(1 + Ц ) - (лямбда + лямбда )] - С (3.51)

др ср н а об.рас
Величина "в" определяется как сумма величин затрат за данный налоговый период (год) С_3 на
приобретение имущества, поиск, разведку, добычу и реализацию углеводородов и расхода по этим же
пунктам в предыдущем налоговом периоде, умноженная на средний индекс цен на продукцию (по
данным федерального органа статистики), С_3 х Ц_ср, то есть
в = С (1 + Ц ) (3.52)
3 ср
С [(1 + Ц ) - (лямбда + лямбда )] - С

а др ср н а об.рас
Р = ─── = ──────────────────────────────────────────── (3.53)
в С (1 + Ц )
3 ср
Налоговые ставки устанавливаются в процентах в зависимости от Р-фактора, который лежит в

интервале от 1 до 2 и, следовательно, каждому значению Р-фактора соответствует свое значение ставки,
занимающие интервал от 0 до 60% соответственно.
Сумма налога от дохода каждого лицензируемого участка или совокупности участков

определяется как соответствующая налоговой ставке процентная доля от налоговой базы,
S сумма = C x лямбда (3.54)

у у у
2.12. Сбор за право пользования объектами живого мира и водными

биологическими ресурсами
Субъектами налога за право пользования объектами животного мира являются организации,
индивидуальные предприниматели и физические лица, осуществляющие на территории РФ пользование
объектами животного мира по разрешенным законодательством правилам и лицензиям.
Объектами налогообложения являются объекты животного мира и право пользования
биологическими ресурсами.
Налоговая база определяется отдельно по каждому виду (группе видов) объектов животного мира
и водным биологическим ресурсам.
Налоговая база определяется как количество (объем) тэта_в животного мира или водных
биоресурсов, подлежащих добыче (изъятию) или как количество дней К_д, в течение которых
осуществляется добыча (изъятие) объектов животного мира или водных биоресурсов (для любительской
и спортивной охоты и рыболовства).
Налоговые ставки сбора за право пользования объектами животного мира и водными
биоресурсами устанавливаются Правительством РФ и органами субъектов РФ лямбда_в.
Суммы сбора за пользование объектами животного мира и водными биоресурсами определяются
исходя из объектов налоговой базы,
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2.13. Лесной налог
Лесной налог представляет собой платежи за пользование лесными ресурсами, которые

включают лесные подати, арендную плату, плату за древесину, отпускаемую на корню. Он носит рентный
характер и призван покрывать расходы на воспроизводство лесных массивов.
Лесные подати взимаются со всех пользователей лесным фондом, за исключением арендаторов.
Лесные подати являются платой за древесину, отпускаемую на корню, заготовку живицы, сенокошение,
пастьбу скота, заготовку ягод, грибов, лекарственных растений, размещение ульев, а также за
пользование лесным фондом для нужд охотничьего хозяйства, в туристических и иных целях.
В аренду участки лесного фонда передаются на основании специальных разрешений (лицензий).
Налогоплательщиками лесного налога являются организации, индивидуальные предприниматели
и физические лица, осуществляющие пользование лесным фондом.
1. Налоговая база определяется как объем лесосырьевых ресурсов V_л, фактически изъятых или
подлежащих изъятию, либо как площадь лесного фонда S_л, переданного в пользование,
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2. Налоговая база при аренде лесного фонда определяется как ожидаемый годовой объем
лесосырьевых ресурсов V_лг, который может быть изъят при использовании лесного участка,
Б приблизительно V (3.57)
лг лг
3. Налоговая ставка устанавливается в рублях за единицу использованного лесного ресурса при

пользовании лесным фондом лямбда_р или за единицу площади, находящейся в пользовании лямбда_s.
4. Налоговая ставка за древесину, отпускаемую на корню, устанавливается Правительством РФ,
а за другие виды лесопользования устанавливается органами законодательной власти субъектов РФ.
5. Сумма лесного налога исчисляется как произведение налоговой базы на налоговую ставку,
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2.14. Водный налог
Налогоплательщиками водного налога являются организации и индивидуальные

предприниматели, непосредственно пользующиеся водными объектами с применением сооружений,
технических средств и устройств.
Объектом налогообложения признаются водные объекты с применением сооружений,
технических средств и устройств, используемые в целях забора воды, удовлетворения потребностей для
выработки электроэнергии, лесосплава, добычи полезных ископаемых, коммуникаций, размещения
сооружений, оборудования и установок, сброса сточных вод и в иных целях.
1. Налоговая база в зависимости от вида пользования водными объектами определяется как

объем воды, забранный из водного объекта, V_в; объем продукции (работ, услуг), произведенной при
пользовании водным объектом, V_л; площадь акватории пользования S_в; объем сточных вод,
сбрасываемых в водные объекты, V_с,
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2. Налоговые ставки (в зависимости от вида использования водных ресурсов) устанавливаются в

размере от 0,5 до 8000 рублей за 1 тыс.м.куб. забора воды, или 1 тыс. кВатт-час. произведенной
электроэнергии, или 1 тыс.м.куб. сплавленной древесины, или 1 км.кв. площади используемой акватории
и т.д., лямбда_в.
3. Сумма налога по итогам каждого отчетного периода определяется по каждому виду исчисления
исходя из соответствующих налоговых ставок и налоговой базы.
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2.15. Экологический налог
Налогоплательщиками экологического налога признаются организации, индивидуальные

предприниматели и физические лица, производящие вредное воздействие на окружающую природную
среду в результате производственной деятельности.
Объектами налогообложения являются:
- выброс в атмосферу загрязняющих веществ,
- сброс загрязняющих веществ в водные объекты,
- размещение отходов,
- производимые шум, вибрация,
- электромагнитные, радиационные и другие воздействия на окружающую среду, которые
определяются Правительством РФ.

1. Налоговая база в зависимости от вредного воздействия на окружающую природу определяется
как объем (масса) выбросов загрязняющих веществ V_з или объем (масса) размещенных отходов V_oт,
или фактический уровень видов вредного воздействия на окружающую среду у_в.
Б приблизительно {V ; V ; у } (3.61)
в з от в
2. Налоговые ставки по каждому ингредиенту вредного вещества (отходов) или его воздействию
устанавливаются Правительством РФ и конкретизируются региональными органами исполнительной
власти и ежегодно индексируются с учетом инфляции у_в.
2.15.2. Определение сумм налогов
1. Сумма налога определяется по каждому ингредиенту загрязняющего вещества (отходов) с

учетом установленных нормативов (V*_з; V*_от; у*_в), в частности:
если налоговая база не превышает предельно допустимых нормативов, то определяется как
произведение налоговой базы на налоговую ставку,
280000003D020000860000000100010000000000B0250000232E0000232E00000200000000000000F
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если налоговая база превышает допустимые нормативы, но не превышает временно

согласованных нормативов, то определяется как сумма произведения предельно допустимого норматива
на ставку и произведения разницы между налоговой базой и предельно допустимой нормой на пять
налоговых ставок,
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если налоговая база превышает временно согласованные нормативы, то определяется как сумма
произведения предельно допустимого норматива на налоговую ставку, произведения разницы между
временно согласованными нормативами V**_з (V**_от и у**_в) и предельно допустимыми нормативами
на пятикратную ставку и произведения разницы между налоговой базой и временно согласованным
нормативом на 25 налоговых ставок
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2. Сумма налога в случае отсутствия оформленного разрешения на выброс (сброс)

загрязняющих веществ или размещение отходов по каждому виду определяется как произведение
налоговой базы на 25 налоговых ставок,
S = 25V (V , у ) х лямбда (3.65)

з з от з з
сигма
3. Общая сумма налога определяется как сумма всех подлежащих уплате сумм налога,
исчисленных для каждого вида вредного воздействия,
n
S = сумма S (3.66)
з i=1 з
сигма сигмаi
где n - i-ый вид вредного воздействия на окружающую среду, i=1...n.
2.16. Лицензионные сборы
Налогоплательщиками лицензионных сборов (федеральных, региональных, местных) являются

организации и индивидуальные предприниматели, приобретающие в соответствующих органах
разрешение (лицензию) на ведение лицензируемых видов деятельности или осуществление
определенных прав.
Объектом налогообложения признается приобретение субъектом налога права на осуществление
лицензируемых видов деятельности или определенных прав.
Налоговая база лицензионного сбора определяется конкретным видом деятельности или
определенным правом, подлежащими лицензированию, и устанавливается в размерах относительно
минимальной месячной оплаты труда (ММОТ).
Размеры лицензионных сборов за выдачу лицензий не превышают:
- 1000-кратной ММОТ, выдаваемой федеральными органами и конкретизируются решениями
Правительства РФ по каждому виду деятельности;
- 500-кратной ММОТ, выдаваемой органами субъектов РФ и местного самоуправления и
конкретизируются решениями этих органов по каждому виду деятельности.
За выдачу дубликата лицензии уплачивается 50% суммы первоначального лицензионного сбора,
уплачиваемого в федеральный, региональный или местный бюджет.
2.17. Налог на имущество организаций
Субъектом налога признаются организации, имеющие объект налогообложения в виде

имущества, находящегося на балансе. Объектом налогообложения не признается земля, имущество
органов государственной власти, фондов социального страхования, занятости населения, обязательного
медицинского страхования, Центрального банка РФ, железнодорожные пути, трубопроводы и другие
объекты, предусмотренные налоговым законодательством.
Налоговая база исчисляется как среднегодовая или средняя за итоговый период стоимость
имущества с учетом его остаточной стоимости, Б_и приблизительно С_ср.
Максимальные налоговые ставки лямбда_u налога на имущество организаций не превышают
2,5%. Конкретные размеры ставок на имущество организаций устанавливаются законами органов власти
субъектов РФ.
Сумма налога на имущество организации определяется как соответствующая налоговой ставке
процентная доля налоговой базы,
S = C лямбда(3.67) ср
u
2.18. Налог на недвижимость
Налогоплательщиками налога на недвижимость признаются организации и физические лица,

которые являются собственниками объектов недвижимости.
Объектом налогообложения признаются земельные участки, здания, строения, сооружения,
жилые и нежилые помещения и др. объекты. Не признаются объектами налогообложения недвижимость
органов государственной власти, религиозных организаций, организаций инвалидов и другие объекты,
определенные законодательством РФ.
Налоговая база в отношении каждого объекта определяется исходя из рыночной стоимости
объекта С_с, определяемой комиссией по оценке и учету недвижимости, создаваемой органом власти
субъекта РФ.
Максимальные налоговые ставки на объекты недвижимости не превышают 2%. Конкретные
размеры ставок определяются законодательством субъектов РФ.
Сумма налога на объекты недвижимости определяются ежегодно в отношении каждого объекта
недвижимости с учетом остаточной стоимости альфа, налоговой базы и налоговой ставки
S = С лямбда альфа (3.68)

н р н
сигма
2.19. Дорожный налог
Субъектами налога являются организации, кроме паевых инвестиционных фондов, и

индивидуальные предприниматели.
Объектом налогообложения признаются доходы от реализации товаров (работ, услуг).
1. Налоговая база определяется как доход в виде выручки от реализации товаров (работ, услуг)
Д_р, уменьшенный на сумму экспортных пошлин, если товары перемещались через таможенную
границу, S_п,
Б приблизительно Д = S - S (3.69)
д1 р1 в п
где S - общая сумма выручки от реализации товаров (работ, услуг). в
2. Налоговая база по операциям с ценными бумагами определяется как доход от операций по их

купле-продаже, уменьшенный на затраты по этим операциям S_з,
Б приблизительно Д = S - S (3.70)
д2 р2 в - з
3. Налоговая база по финансовым инструментам срочных сделок определяется как доходы от

операций с финансовыми инструментами срочных сделок ,
Б приблизительно S (3.71)
д3 дс
4. Налоговая база для банковских операций определяется доходами банков от банковских

операций и сделок S_дс,
Б приблизительно S = S - S (3.72)
д4 д оп сд
сигма
где S , S - доходы банка от операций и сделок соответственно оп сд за отчетный период.
2.19.2. Налоговые ставки и сумма налога

Налоговые ставки на дорожный налог устанавливаются законодательными актами субъектов РФ
в размере, не превышающем 0,75% от налоговой базы.
Сумма дорожного налога исчисляется как процентная доля налоговой ставки от налоговой базы,
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2.20. Транспортный налог
Налогоплательщиками транспортного налога признаются организации и физические лица,

являющиеся собственниками транспортных средств (автомобилей, мотоциклов, автобусов) и иных
самоходных машин и механизмов.
Объектом налогообложения признаются транспортные средства.
Налоговая база определяется отдельно в отношении каждого транспортного средства исходя из
объема его двигателя (типа транспортного средства) V_дв.
Налоговые ставки устанавливаются в денежных единицах на один см.куб. объема двигателя
лямбда_дв размерах от 10 до 75 копеек.
Сумма налога исчисляется по каждому транспортному средству отдельно исходя из налоговой
базы, налоговой ставки, а общая сумма определяется количеством типов автомобилей,
n S = сумма N х V х лямбда (3.74) сигма Т i=1 дв дв
где N - количество однотипных транспортных средств;

n - количество видов транспортных средств.
2.21. Налог с продаж
Субъектами налога с продаж являются организации и индивидуальные предприниматели,

реализующие товары (работы, услуги) населению.
Объектами налогообложения признаются операции по реализации товаров, произведенные
самостоятельно или на стороне, выполнение работ и оказание услуг и другие операции.
Освобождаются от налогообложения операции по реализации отдельных продуктов питания
(мяса, рыбы, хлеба, молока, овощей, сахара, соли и т.д.), детской одежды и обуви, лекарственных
средств, услуги по перевозке пассажиров городским транспортом и другие определенные
законодательством РФ.
Налоговая база налога с продаж определяется по каждой операции реализации товара (работ,
услуг) с учетом НДС и акцизов для подакцизных товаров, но без учета налога с продаж,
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0000000
где С - общая сумма дохода от реализации товаров (работ, услуг); об

лямбда , лямбда , лямбда - налоговые ставки НДС, акцизов и налога н а пр с продаж
соответственно.
Максимальные налоговые ставки налога с продаж устанавливаются в размере 5% от стоимости

реализуемых товаров (работ, услуг). Конкретные размеры ставки определяются законодательными
органами субъектов федерации для своих территорий.
Сумма налога покупателя передается продавцу товара (работ, услуг) как соответствующая
налоговой ставке процентная доля цены товара (работ, услуг), то есть сумма налога с продаж
закладывается в стоимость (цену) товара (работ, услуг),
S = C х лямбда (3.76)
сигма n n n
2.22. Налог на игорный бизнес
Налогоплательщиками налога признаются организации и индивидуальные предприниматели,

осуществляющие экономическую деятельность в сфере игорного бизнеса.
Объектом налогообложения признается игорный стол, игорный автомат и иные средства с любым
видом выигрыша, кассы (точки) приема ставок на игру.
Налоговая база на игорный бизнес определяется как фиксированная величина в рублевом
измерении на каждый объект налогообложения.
Минимальный размер налоговых ставок в год составляет фиксированную величину от 50 тыс. до
1 млн. рублей за каждый конкретный объект налогообложения лямбда_нг. Конкретный размер ставок
определяется законодательством субъектов федерации.
Сумма налога на игорный бизнес в отношении каждого объекта определяется отдельно исходя из
налоговой ставки и налоговой базы. Общая сумма налога определяется количеством объектов
налогообложения и их видами по налоговым ставкам,
n
S = сумма N лямбда (3.77)
n сигма i=1 i i
где n - количество видов объектов налогообложения, i=1...n;

N - количество объектов налогообложения i-го вида; i
лямбда - налоговая ставка на объект налогообложения i-го вида. u
2.23. Земельный налог
Субъектом налога признаются организации и физические лица, являющиеся собственниками

земли, землевладельцами или землепользователями.
Объектом налогообложения признаются земельные участки либо территории района, на которые
распространяется действие нормативных актов налогового законодательства.
Налоговая база каждого земельного участка определяется как кадастровая его стоимость С_к, а
в случае отсутствия такого кадастра как его нормативная цена С_н,
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Налоговая ставка по отдельным категориям земель и группам налогоплательщиков

устанавливается органом местного самоуправления в размерах от 0,1 до 0,2% от налогооблагаемой базы
лямбда_з.
Сумма земельного налога определяется по каждому земельному участку в отдельности как
соответствующая процентная доля налоговой базы,
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2.24. Налог на имущество физических лиц
Налогоплательщиками налога на имущество физических лиц признаются физические лица,

являющиеся собственниками имущества, признанного законодательством объектами налогообложения.
Объектами налогообложения являются жилые дома, квартиры, дачи, гаражи, строения и
сооружения, транспортные средства (самолеты, вертолеты, яхты, катера, мотосани, мотоциклы, лодки и
др. средства).
Налоговая база определяется по каждому объекту налогообложения исходя из оценки
(инвентаризационной, страховой, рыночной) стоимости этого объекта,
Б приблизительно С (3.80)
н н
Налоговые ставки налога на имущество устанавливаются дифференцированно в зависимости от

оценочной стоимости и не могут превышать размеров:
- при стоимости имущества до 500 тыс. рублей - 0,1%;
- при стоимости имущества свыше 10 млн. руб. - 12 тыс. + 2% от стоимости выше 10 млн.руб. и
т.д.
Сумма налога на имущество исчисляется отдельно по каждому объекту как соответствующая
налоговой ставке процентная доля от налоговой базы,
С = C х лямбда (3.81)
н сигма н н
2.25. Налог на рекламу
Налогоплательщиками налога на рекламу признаются организации и индивидуальные

предприниматели, объектами налогообложения которых является приобретение ими рекламных услуг,
состоящих в распространении с коммерческой целью информации о товарах (работах, услугах).
Налоговая база определяется исходя из стоимости оплаченных рекламных услуг
налогоплательщиком или понесенных ими расходов по самостоятельным выполнениям работ, связанных
с рекламой товаров (работ, услуг), Б_р приблизительно С_рек.
Максимальный размер налоговых ставок на рекламную продукцию не может превышать 5%.
Конкретный размер налоговых ставок на рекламную деятельность устанавливается законодательным
органом местного самоуправления лямбда_р.
Сумма налога на рекламу исчисляется как соответствующая налоговой ставке процентная доля
налоговой базы,
S = С лямбда (3.82)
р сигма р р
2.26. Налог на наследование и дарение
Налогоплательщиками налога на наследование и дарение признаются физические лица,

получающие от других физических лиц в собственность в порядке дарения и наследования имущества.
Объектом налогообложения признается получение физическим лицом в порядке наследования
(по закону, завещанию, договору) от другого физического лица жилого дома, квартиры, дачи, гаража,
строений, земельного участка, транспортных средств, предметов антиквариата и искусства, денежных
средств, драгоценностей (камней, ювелирных изделий) и т.д.
Налоговая база налога на наследование и дарение определяется как стоимость имущества,
полученного в порядке дарения или наследования С_нд, которая может быть уменьшена на налоговые
вычеты:
на 100 тыс.руб. в порядке наследования;
на 10 тыс.руб. в порядке дарения.
Налоговая база принимается равной "0", если размер налоговых вычетов превосходит налоговую
базу,
Б = 0, при S > С
нд выч нд
Налоговые ставки устанавливаются законодательными органами местного самоуправления, но

не выше 10% для детей, супругов и родителей, 20% - для дедушек, бабушек, братьев, сестер, внуков и
других родственников по завещанию и 30% - для других наследников.
Сумма налога на наследование и дарение исчисляется из соответствующей налоговой базы,
налоговых вычетов и налоговых ставок,
S (С - S ) х лямбда (3.83)
нд сигма нд выч нд
Глава 3. Специальные налоговые режимы
В условиях развития рыночных отношений важное место занимают малые предприятия. Они
вносят значительный вклад в развитие экономики регионов, способствуют формированию стабильных
налоговых поступлений в бюджеты территориальных образований. На начало 2001 года в России
насчитывалось около 900 тыс. малых предприятий, на которых работало около 14% всех занятых в
народном хозяйстве. Из них по форме собственности, от общего числа, более 70% являются частными,
13% - государственными и 16% - смешанными.
Государственная поддержка малого предпринимательства осуществляется в направлениях:
- формирования инфраструктуры поддержки и развития малых предприятий;
- создания условий для развития малого предпринимательства, в том числе льготного
налогообложения;
- установления упрощенного порядка регистрации субъектов малого предпринимательства,
упрощенной схемы налогообложения и отчетности;
- организация подготовки, переподготовки и повышения квалификации кадров для малого
предпринимательства;
- оказания финансовой поддержки субъектов малого предпринимательства со стороны
государства через федеральный фонд поддержки малого предпринимательства.
Одним из действенных методов государственного стимулирования малого предпринимательства
является система льгот по налогообложению. В частности, ряд малых предприятий в первые два года
освобождаются от уплаты налога на прибыль, а в третий и четвертый годы платят налог соответственно
25 и 50% от установленной ставки на прибыль. Для малых предприятий устанавливается упрощенная
система налогообложения, учета и отчетности.
3.1. Налогообложение при упрощенной системе

ведения учета и отчетности
Организации и индивидуальные предприниматели, переведенные на упрощенную систему

налогообложения, не освобождаются от уплаты НДС, налога на доходы от капитала, государственной
пошлины, таможенных платежей, платежей за пользование природными ресурсами, транспортного
налога, налога с продаж, налога на прибыль (полученную по операциям с ценными бумагами) и
лицензионных сборов.
Налогоплательщики вправе отказаться от уплаты НДС, если они занимаются реализацией
медицинских товаров, оказанием медицинских услуг, услугами по уходу за больными, услугами в сфере
культуры и искусства (всего предусмотрено более 40 позиций в налоговом кодексе, по которым
предоставляется освобождение от НДС).
Налогоплательщиками при упрощенной системе налогообложения признаются организации
малого предпринимательства и индивидуальные предприниматели.
Налогоплательщики, желающие перейти на упрощенную систему налогообложения, приобретают
патент, выдаваемый сроком на один календарный год налоговым органом. Стоимость патента
определяется законодательным органом власти субъекта РФ.
Объектом налогообложения и налоговой базой для налогоплательщиков, использующих
упрощенную систему налогообложения, является валовая выручка S_в, полученная за налоговый
период, Б_мп приблизительно S_в. Валовая выручка исчисляется как сумма выручки, полученная от
реализации товаров (работ, услуг) - продажная цена имущества.
Налоговая ставка единого налога для организаций устанавливается решением законодательного
органа власти субъекта РФ в размере не более 12% от валовой выручки лямбда_в, в том числе
отчисляется:
- в федеральный бюджет - 3%;
- в государственные внебюджетные социальные фонды - 3%;
- в бюджет субъекта РФ и местный бюджеты - 6%.
Налоговая ставка единого налога для индивидуальных предпринимателей устанавливается в
размере не более 10% от валовой выручки.
Законодательные органы власти субъектов РФ вправе установить пониженные ставки налога для
отдельных категорий налогоплательщиков в пределах сумм налога, зачисляемых в региональные и
местные бюджеты.
Сумма единого налога определяется как соответствующая налоговой ставке процентная доля
S = S х лямбда (4.1)
мп в в
3.2. Уплата единого налогового платежа в форме вмененного налога

Организации и индивидуальные предприниматели, осуществляющие экономическую
деятельность в сфере розничной торговли товарами общественного питания, бытового и транспортного
обслуживания, выполнения строительных и ремонтных работ, оказания платных услуг для населения,
налоговый контроль за доходами которых затруднен, осуществляют уплату единого налогового платежа в
виде вмененного налога.
Суммы вмененного налога устанавливаются органами законодательной власти субъектов РФ для
налогоплательщиков, занимающихся конкретными видами деятельности. Сумма вмененного налога
налогоплательщику указывается в патенте, выдаваемом ему на право ведения определенного вида
деятельности.
Суммы вмененного налога, уплачиваемые налогоплательщиками, засчитываются в федеральный
бюджет, государственные внебюджетные социальные фонды, бюджеты субъектов РФ и местные
бюджеты в следующей пропорции от общей суммы налога:
- в бюджет субъекта РФ и местный бюджет - 50%.
Пропорции распределения сумм налога между бюджетом субъекта РФ и местными бюджетами
устанавливаются решением законодательного органа власти субъекта РФ.
3.3. Налогообложение при применении единого налога на

сельскохозяйственных товаропроизводителей
Организации и индивидуальные предприниматели, переведенные на уплату единого налога, не

освобождаются от уплаты НДС, налога на доходы от капитала, государственной пошлины, транспортного
налога, таможенных платежей, акцизов, налога с продаж, платежей за пользование природными
ресурсами, лицензионных сборов.
Налогоплательщики вправе отказаться от уплаты НДС, если они занимаются реализацией
медицинских товаров, услугами по уходу за больными, изделиями народных промыслов и т.д. (всего
предусмотрено в налоговом кодексе более 40 позиций, по которым предоставляется освобождение от
его уплаты).
Объектом налогообложения и налоговой базой для налогоплательщиков, применяющих единый
налог, является валовая выручка, полученная за отчетный период, S_вс. Валовая выручка исчисляется
как сумма выручки, полученной от реализации сельскохозяйственной продукции (работ, услуг),
имущества, а также сумм бартерных сделок.
Налоговые ставки устанавливаются решением законодательного органа власти субъекта РФ в
размере не более 8% от валовой выручки организаций, в том числе из них засчитывается:
- в бюджет субъекта РФ и местный бюджет - не более 4%.
Налоговая ставка для индивидуальных предпринимателей устанавливается в размере не более
5% от валовой выручки при производстве сельскохозяйственной продукции.
Законодательные органы власти субъектов РФ вправе устанавливать пониженные ставки налога
для отдельных категорий налогоплательщиков в пределах сумм налога, зачисляемых в региональные
бюджеты.
Сумма единого налога определяется как соответствующая налоговой ставке процентная доля
S = S лямбда (4.2)
сх вс вс
- налогообложение в закрытых административно-территориальных образованиях и свободных

экономических зонах.
Правовой статус закрытых административно-территориальных образований (ЗАТО) регулируется
Законом РФ от 1992 г. в соответствии с которым "ЗАТО признается территориальное образование,
имеющее органы местного самоуправления, в пределах которого расположены промышленные
предприятия по разработке, изготовлению, хранению и утилизации оружия массового поражения,
переработке радиоактивных и других материалов, военные и иные объекты (предприятия или объекты),
для которых устанавливается особый режим безопасного функционирования и охраны государственной
тайны, включающий специальные условия проживания граждан".
Законом РФ от 1999 г. установлено, что в ЗАТО предоставляются дополнительные льготы по
налогам и сборам органам местного самоуправления в отношении зарегистрированных в качестве
налогоплательщиков в налоговых органах ЗАТО.
Право на получение льгот имеют организации, имеющие не менее 90% основных средств и
осуществляющие не менее 70% своей деятельности на территории соответствующих ЗАТО.
По статусу свободных экономических зон (СЭЗ) специальный закон отсутствует. При образовании
каждой СЭЗ принимается конкретный нормативный акт или закон. В соответствии с отдельным законом
"Об особой экономической зоне в Калининградской области" предусмотрено, что российским и
иностранным инвесторам и предпринимателям предоставляются налоговые льготы в соответствии с
законодательством РФ и законодательством Калининградской области.
Режим льготной зоны в Калмыкии действует с 1994 г. в соответствии с Законом Республики
Калмыкия. Закон определяет, что организации, направляющие собственные финансовые средства на
программы социально-экономического развития и не использующие сырьевые и природные ресурсы
Калмыкии, освобождаются от уплаты налога на прибыль, зачисляемого в бюджет республики и местные
бюджеты, налога на имущество, сбора на нужды образовательных учреждений и других налогов.
В то же время организации не освобождаются от налога на пользование автомобильными
дорогами и уплачивают его в размере 1,25% с зачислением его в Федеральный дорожный фонд РФ по
ставке 0,5%, в территориальный дорожный фонд Республики Калмыкия по ставке 0,75%. Кроме того,
органами исполнительной власти было предоставлено право принимать решения об освобождении
организаций от уплаты местных налогов и сборов.
Существование льготных компаний в Ингушетии закреплено федеральным законом 1996 г.
Ингушские компании международного бизнеса, согласно закону, полностью экстерриториальны, то есть
являются нерезидентами, а их органы управления должны находиться за пределами территории таких
компаний.
СЭЗ "Алтай" была создана в 1991 г., а "Горный Алтай" в 1997 г., что закреплено федеральным
законом РФ. Важная особенность района заключается в том, что зарегистрированные компании
получают значительные льготы по уплате налогов. В частности, НДС снижен на 25%, налог на прибыль -
1,25%, при этом компания не обязательно должна функционировать в льготной зоне.
Для субъектов малого предпринимательства, отвечающих требованиям законодательства
Республики Алтай 1996 г., устанавливается ставка единого налога в части, направляемой только в
федеральный бюджет.
Разделяя основные принципы налоговой политики Правительства РФ, Санкт-Петербург как
субъект федерации проводит собственную налоговую политику. Важнейшим инструментом его
региональной налоговой политики является установление конкретных ставок по следующим видам
налогов:
- по налогу на имущество предприятий установлена максимально возможная ставка 2%
налогооблагаемой стоимости имущества;
- по налогу на прибыль, по зачисляемой в бюджет субъекта федерации части, установлена
максимально возможная ставка для предприятий в 19%, для банков и страховых организаций - 30%;
- по налогу на пользователей автомобильными дорогами установлена максимально возможная
ставка в размере 0,4% от объема реализованной продукции;
- по налогу с владельцев транспортных средств и другим региональным и местным налогам
ставки имеют изначальные размеры.
Глава 4. Налоговое планирование
В интересах налогового планирования важными элементами являются удельный вес каждого из

налогов в системе доходов в бюджеты разных уровней, структура налогов и порядок их исчисления и
взимания, организация контроля за полнотой и своевременностью перечисления налогов
налогоплательщиками в соответствующие бюджеты и в целом та политика, которую проводит
государство в налоговой сфере. В системе налогового планирования следует различать уровни
хозяйствующего субъекта. В зависимости от уровня хозяйствующего субъекта налоговое планирование
подразделяют на два макроуровня:
- налоговое планирование на макроуровне;
- налоговое планирование на уровне хозяйствующего субъекта или предприятия.
4.1. Налоговое планирование на макроуровне

Планирование на макроуровне охватывает сферу налогового планирования в масштабе
федерального, регионального и местного бюджетов. Анализ налоговых поступлений свидетельствует, что
в результате мобилизации налоговых поступлений доля федерального бюджета составляют около 8%.
Территориальные бюджеты (бюджет субъектов РФ) формируются также за счет налоговых поступлений,
доля которых составляет более 50%, а вненалоговые доходы формируют его на 8 - 12%. Остальная
часть территориальных бюджетов формируется за счет федерального бюджета. Финансовая
устойчивость территориального бюджета в условиях бюджетного регулирования является важнейшим
фактором благополучия муниципальных образований.
На практике налоговые поступления составляют высокую долю в доходах практически во всех
консолидированных и областных (краевых) бюджетах субъектов РФ этого уровня. Поэтому любые сбои в
мобилизации плановых объектов налогов, прежде всего федеральных в данных условиях, могут крайне
отрицательно сказаться на исполнении расходной части бюджета любого уровня.
Основными налогами, определяющими особенности структуры доходов бюджета субъекта РФ,
являются: налог на прибыль (доход) предприятий, подоходный налог с физических лиц, налог с продаж,
НДС и акцизы. То есть успешное функционирование и развитие экономики и инфраструктуры субъекта
РФ, его социальной сферы в определяющей степени зависит от налоговой политики, разрабатываемой
на федеральном уровне и уровне самого субъекта федерации, а также практических мер, форм и
методов ее реализации руководством субъекта РФ.
Вместе с тем анализ свидетельствует, что на уровне бюджетов отдельных субъектов РФ,
особенно республиканского звена, структура доходов бюджета отличается высоким удельным весом
финансовой помощи из федерального бюджета. Причиной данного положения является то, что сумма
собственных и регулирующих доходов не обеспечивает финансирования расходов даже на уровне
минимальных социальных стандартов. Кроме объективных причин, порожденных кризисами и переделом
собственности, одной из главных причин является все же неправильная налоговая политика центра по
отношению к территориальным образованиям. Это объясняется тем, что многие виды налоговых
поступлений напрямую поступают в федеральный бюджет и лишь потом в виде дотаций, субсидий,
субвенций и трансфертов поступают в субъекты федерации.
Весьма важным является этот вопрос для местных бюджетов - бюджетов муниципальных
образований.
Это актуально потому, что финансовая устойчивость муниципальных образований практически
полностью определяется долями и суммами начислений от регулирующих налогов, размерами
финансовой помощи из вышестоящих бюджетов в форме дотаций, субвенций и трансфертов.
В этом плане речь в отношении муниципальных образований должна идти о проведении
коренной перестройки политики на государственном уровне в сфере налогообложения. Целью такой
политики должно стать обеспечение реальной финансовой самостоятельности бюджетов всех уровней в
объемах, регулируемых законодательством. Необходимо четко определить, какие следует
предпринимать шаги, чтобы налоговая система наилучшим образом выполняла свои оперативные,
тактические и стратегические задачи. При решении основных задач налогового процесса можно
выделить 3 этапа:
- прогнозирование;
- планирование с обязательным законодательным утверждением планов;
- исполнение и контроль за выполнением планов;
Этап прогнозирования налогового процесса является важнейшим элементом, обеспечивающим
объективность, достоверность и выполняемость последующих решений и поставленных задач. Одной из
таких задач является прогнозирование основных макро- и социально-экономических показателей
развития национальной экономики, к которым относятся:
- валовый внутренний продукт (ВВП);
- валовый национальный продукт (ВНП);
- чистый национальный продукт (ЧНП);
- национальный доход (НД);
- личный доход населения;
- средняя процентная ставка;
- платежный баланс;
- численность населения и др.
ВВП определяет общий размер агрегированной налогооблагаемой базы, так как является
неструктурированным источником всех налоговых платежей.
ВНП дает представление о том, какая часть налоговых платежей будет формироваться за счет
деятельности исключительно национального капитала.
ЧНП дополняет оба первых экономических показателя, сужая агрегированную налогооблагаемую
базу (за счет исключения амортизационных отчислений) до части ВНП, формирующей доходы
населения, что позволяет создать адекватное представление о возможном объеме источника налоговых
поступлений, в частности, косвенных налогов.
НД отражает не косвенные налоги, а наоборот, другую составляющую налоговых поступлений,
каковыми являются прямые налоги.
Личные доходы населения, представляющие собой долю национального дохода, позволяют
проследить, какая часть доходов может быть израсходована на индивидуальное потребление или
сбережение.
Личные доходы являются показателем, определяющим возможную величину налоговых
поступлений за счет подоходных налогов и т.д.
Средняя процентная ставка позволяет уточнить влияние на объем налоговых поступлений
размеров ВВП и ВНП, так как ее величина формирует совокупный (инвестиционный и потребительский)
спрос на производственный общественный продукт.
Численность населения обосновывает прогнозирование определенных налоговых поступлений -
объем налоговых платежей в части прямых налогов на физических лиц, отчисления в различные фонды
и т.д.
Важной задачей прогнозирования результативности налогового процесса является задача
определения в налоговом (бюджетном) периоде достижимого объема государственных доходов как в
целом, так и за счет источников. При решении данной задачи следует учитывать следующие
обстоятельства.
1. Высокий удельный вес возможных налоговых поступлений в общем объеме государственных
доходов оправдан в том случае, если прогноз экономического развития страны характеризует ее
достаточный потенциал в виде высокого уровня всего комплекса приведенных выше показателей. В
противном случае объем прогнозируемых налоговых изъятий приведет к резкому снижению налоговых
поступлений на стадии их мобилизации.
2. Смещение структуры государственных доходов в сторону налоговых поступлений может
объективно привести к снижению объемов ВНП. При этом следует учесть, что макроэкономические
последствия в силу общего инерционного характера макроэкономических процессов могут проявиться не
в текущем, а в последующих налоговых периодах. То есть положительные результаты оперативного и
тактического характера могут явиться причиной ухудшения стратегической перспективы.
3. Усиление роли налоговой составляющей в общем объеме государственных доходов
предполагает тщательное обоснование структуры налоговых поступлений, что вызвано влиянием
различных элементов налоговых и неналоговых доходов на экономические процессы.
Изложенные обстоятельства позволяют сформировать рациональную структуру государственных
доходов, определить их общий объем и экономически целесообразное распределение по
агрегированным источникам поступлений.
Основой решения задачи повышения качества налогового планирования является прогноз
общего объема налоговых доходов и тщательное обоснование методики при расчетах конкретных видов
налогов, сборов и других платежей. То есть процесс планирования структуры налогов и сборов
заключается в определении их рационального соотношения исходя из территориальных задач текущего
периода.
Определение состава и объема налогооблагаемой базы в практике налогового прогнозирования
может быть разделено на два этапа:
- разработку конкретной и понятной для расчетов методики исчисления налогооблагаемой базы с
обязательным формированием требований к ее информационному обеспечению;
- оценку и анализ потенциального объема налогооблагаемой базы на основе методики и
прогнозных показателей экономического развития.
Установление требований к составу и объему налогооблагаемой базы и размерам налоговых
ставок в сочетании с данными прогноза микро- и социально-экономических показателей развития
позволяет сформировать план налоговых поступлений, определяющий общие объемы каждого вида
государственных доходов, в том числе по отдельным видам налогов и срокам поступления.
Результативность и обоснованность налогового процесса могут быть обоснованы показателями:
объемом бюджетных назначений по налоговым и неналоговым доходам; реальными поступлениями
денежных средств из налоговой системы; уровнем выполнения бюджетных назначений; отношением
объема выполнения бюджетных назначений к ВВП и отношением поступления в бюджет реальных
денежных средств к ВВП.
В целом процесс налогового планирования можно представить в виде следующей схемы.
1. Устанавливаются цели, на достижение которых ориентирована система налогообложения.
2. Разрабатываются методы и конкретные мероприятия реализации поставленных целей.
3. Разграничиваются налоговые полномочия и доходные источники между органами власти и
управления различных уровней.
4. Определяются или устанавливаются (хотя нужно было бы рассчитывать) конкретные
пропорции распределения налогов между бюджетами различных уровней, составляющих основу
налогового планирования.
5. Рассчитываются конкретные или общие суммы налогов, взимаемых с каждой территории
(административной единицы), что должно обеспечить экономически обоснованные показатели.
Определяются общие объемы налоговых поступлений на краткосрочную и долгосрочную
перспективу на основе прогнозных расчетов изменения доходности предприятий, отдельных отраслей,
экономики в целом на федеральном, региональном и местном уровнях.
Расчет общих сумм налогов на федеральном, региональном и местном уровнях в принципе
осуществляется на основе единых методических подходов, но лишь различается количеством участников
и задачами, свойственными каждому уровню.
Например, применительно к субъекту РФ Комитет финансов администрации субъекта РФ
является центральным звеном в процессе планирования налоговых поступлений в бюджет региона. На
первом этапе расчета общей суммы собираемости налогов Комитет финансов суммирует статистические
и аналитические материалы, необходимые для составления плана налоговых доходов в бюджет исходя
из целей и задач (политики) администрации (правительства субъекта РФ).
Процесс работы начинается с того, что налоговые инспекции региона на основе анализа
предыдущих поступлений налогов составляют прогноз объема платежей в бюджет с юридических и
физических лиц, зарегистрированных в регионе. Сведения о фактической величине налогов,
зачисляемых в бюджеты всех уровней региона, размеров недоимок по налогам, предполагаемым суммам
налоговых поступлений на следующий отчетный период передают в Управление по налогам и сборам
субъекта РФ, где составляется отчет о налоговых поступлениях в бюджетную систему РФ в целом по
субъекту РФ.
Кроме того, составляются и отчеты о задолженности по налоговым платежам, уплате налоговых
санкций и пени, ряду других отчетных и аналитических материалов, используемых для расчетов
прогнозной величины налоговых поступлений.
Расчеты в целом производятся исходя из объема фактически поступивших сумм, выявленных
анализом тенденций поступлений платежей в бюджет, с учетом инфляции и предлагаемых изменений в
налоговом законодательстве всех уровней.
Для расчетов используется информация о фактических суммах поступивших в бюджет платежей
всех уровней региона, которую предоставляет Управление Федерального Казначейства по субъекту РФ.
Одновременно Комитет экономики и промышленной политики субъекта РФ сообщает Комитету
финансов необходимые для прогнозирования доходов бюджета варианты прогнозных показателей
социально-экономического развития субъекта РФ на очередной финансовый год и среднесрочную
перспективу (3 - 5 лет).
При формировании проекта бюджета используются как среднесрочные, так и долгосрочные
экономические прогнозы (свыше 5 лет).
Методика расчета включает основные экономические показатели:
- индекс цен;
- уровень процентной ставки рефинансирования ЦБ;
- уровень безработицы;
- уровень заработной платы рабочих и служащих;
- доходы физических и юридических лиц и др.
Комитет государственной статистики по субъекту РФ также предоставляет Комитету финансов
информацию о социально-экономическом положении региона, включающую данные о затратах на
производство предприятий, динамике капитального строительства, сведения о наличии и использовании
основных фондов, дифференциации заработной платы в отраслях экономики региона и другие
необходимые данные.
Комитет финансов совместно с Комитетом экономики и промышленной политики подготавливают
и представляют на рассмотрение администрации (правительства) субъекта РФ следующие материалы:
- основные направления бюджетной, налоговой и инвестиционной политики региона на
очередной финансовый год и на предстоящие три года;
- проект финансового плана-прогноза региона на три года;
- порядок организации межбюджетных отношений органов государственной власти региона и
органов местного самоуправления.
Все эти материалы оформляются в виде финансового плана-приказа субъекта РФ на очередной
финансовый год и ближайшие 3 года.
С получением от Правительства РФ согласованного варианта финансового плана-прогноза
Комитет финансов субъекта РФ приступает к непосредственному расчету величины налоговых
поступлений на отчетный финансовый год. Разграничение налоговых поступлений по уровням
бюджетной системы осуществляется в соответствии с налоговым законодательством и статьями закона о
федеральном бюджете на очередной год.
В целом налоговое планирование представляет собой, особенно на федеральном уровне,
комплексный и многофакторный процесс определения общей суммы и структуры налоговых доходов в
бюджет. Улучшение методики налогового планирования является одним из важнейших направлений не
только соответствующих структур органов государственной власти, но и научных организаций и
учреждений.
При этом существенное значение имеет разработка новых подходов к количественной и
качественной оценке системы налогового планирования на основе реальной налоговой базы и
налогового потенциала административных единиц (местного, регионального и федерального).
При установлении уровня налогового потенциала возможно использование в первую очередь
следующих показателей, влияющих на формирование налоговой базы:
- отраслевая специализация (административной единицы);
- численность населения (городского и сельского);
- количество и отраслевой состав предприятий как налогоплательщиков;
- уровень оплаты труда и задолженность по заработной плате и другим выплатам населению и
предприятиям;
- уровень экономического развития;
- социально-демографический состав населения;
- административный состав органов власти, учреждений, заведений и других объектов,
участвующих в данном процессе.
4.2. Налоговое планирование на уровне хозяйствующего субъекта

(на предприятии)
Понятие "налоговое планирование" на предприятии, в фирме и других хозяйствующих субъектах

включает в себя усилия, направленные на достижение оптимального уровня налогообложения
посредством уменьшения размеров объема его платежей.
Налоговое планирование является важной составной частью финансовой деятельности
предприятия. Налоговое планирование на уровне субъекта можно рассматривать в широком и узком
смысле слова.
В широком понимании налоговое планирование на уровне хозяйствующего субъекта можно
подразделить на четыре этапа.
На первом этапе решается задача выбора предпринимательской деятельности, ее
организационно-правовой формы. Например, предприятие осуществляет торговую деятельность
продуктами или медицинскими товарами. Согласно налоговому законодательству, в сфере торговли
медицинскими товарами имеется значительное количество льгот в сравнении с торговлей продуктами.
Еще большее количество льгот имеется, если предприятие зарегистрировано в оффшорной зоне.
На втором этапе решается задача о выгодном с налоговой точки зрения расположении как самого
предприятия, так и его структурных подразделений (регионы, свободные экономические и оффшорные
зоны).
На третьем этапе налогового планирования изучается возможность максимально полного и
правильного использования льготного налогообложения, снижения объектов налоговых платежей с
учетом возможных выгодных заключений сделок, наличия финансовых и трудовых ресурсов, знания
налогового законодательства и других условий.
На четвертом этапе учитывается при налоговом планировании рациональное размещение
финансовых средств и активов предприятия с учетом знания рынка.
В зависимости от длительности периода и решаемых задач налоговое планирование можно
подразделить на тактическое и стратегическое. Тактическое налоговое планирование призвано решать
задачи третьего этапа, имеющие текущий характер. Стратегическое планирование определяет
долговременный курс предприятия в области легального снижения налоговых расходов на основе
глубокого знания налогового законодательства и предусматривает решение задач, которые поставлены
на первом, втором и третьем этапах налогового планирования.
Содержание налогового планирования в узком смысле означает организацию и методику расчета
объектов конкретных налогов предприятия на очередной финансовый год и среднесрочное
планирование (на 3 года).
Вместе с тем при рассмотрении вопроса налогового планирования следует различать уплату
налогов и уклонение от уплаты налогов, то есть умышленно планировать неуплату налогов. При
планировании налогов нужно исходить из принципа: все, что не запрещено законом - разрешено, и это
не будет считаться нарушением норм права. Налогоплательщик может разрабатывать прогнозы
предстоящих платежей и методы их регулирования в сторону уменьшения, снижая свои фискальные
обязательства предусмотренными нормативными актами приемами и способами.
Кроме того, налоговые платежи могут быть уменьшены за счет занижения доходов, сокрытия
отдельных хозяйственных операций с целью исключения обложения их налогом. В этом случае
налоговое планирование будет осуществляться неправомерным путем. Правомерное же планирование
может осуществляться методом, основанным на законодательной базе, или методом, не
соответствующим законодательной базе, но и не противоречащим ей, то есть учитываются те
особенности налогового законодательства, которые не прописаны применительно к какой-либо
операции, совершаемой предприятием в своей хозяйственной деятельности или в процессе
производства и реализации товаров.
При налоговом планировании важно знать и учитывать следующие налоговые льготы:
- необлагаемый минимум объекта налога;
- изъятие из обложения отдельных частей объема налога;
- освобождение от уплаты налогов отдельных лиц или категорий плательщиков;
- освобождение от уплаты налогов на отдельные виды товаров (работ, услуг);
- понижение налоговых ставок;
- вычеты из налоговых окладов или налоговых платежей;
- условия предоставления отсрочек или рассрочек и налоговых кредитов;
- условия уплаты налогов в свободных экологических и оффшорных зонах.
Свою специфику имеет налоговое планирование на предприятиях, расположенных в закрытых
административно-территориальных образованиях (ЗАТО) и в свободных экономических зонах (СЭЗ), для
которых устанавливается особый режим безопасного функционирования и охраны государственной
тайны, включающей специальные условия проживания граждан. В частности, право на получение
указанных льгот имеют организации, имеющие не менее 90% основных средств и осуществляющие не
менее 70% своей деятельности на территории ЗАТО. В отдельных ЗАТО и СЭЗ в соответствии с
законодательством РФ о дорожных фондах, льготы установлены в размере 1,25%, в Федеральный
дорожный фонд платится не вся ставка, а только 0,5%, остальные 0,75% поступают в территориальный
дорожный фонд и т.д.
В целом налоговое планирование на предприятии представляет собой систему воздействия со
стороны хозяйствующего субъекта на элементы налогов.
Глава 5. Налоговый контроль
Одной из важных составляющих в системе налогообложения является контроль со стороны

органов государственной власти за своевременностью уплаты налоговых платежей со стороны
налогоплательщиков. Особенно это актуально в условиях переходного периода формирования
национальной экономики и установления правовых отношений между налогоплательщиками и
контролирующими органами государства, распределения полномочий между ними.
5.1. Налоговый контроль в системе государственного

финансового контроля
Государственный финансовый контроль является существенным элементом управления

финансами всех уровней и является обязательным условием эффективного функционирования
налоговой системы и экономики страны. Целью контроля является содействие реализации финансовой
(налоговой) политики государства в процессе формирования и использования фондов в ходе
выполнения государством своих задач перед обществом. От степени установления контроля зависит и
экономическое благополучие государства. Основными составляющими системы государственных
финансов являются две составляющие - доходы и расходы. Поэтому финансовый контроль направлен
прежде всего на проверку своевременности и полноты поступлений доходов, правомерности и
целесообразности расходования средств.
Налоговые поступления являются основным источником доходов, формирующих бюджеты всех
уровней. Значимость налогов в формировании бюджетов: свыше 80% общего объема доходов
консолидированного бюджета РФ формируется за счет налогов и сборов, взимаемых с юридических и
физических лиц. Это положение и определяет значимость государственного финансового контроля в
масштабе государства.
Государственный налоговый контроль представляет собой комплекс мероприятий по проверке
законности, целесообразности и эффективности системы налоговых органов в формировании денежных
фондов всех уровней государственной власти в части налоговых доходов, по выявлению резервов
увеличения налоговых поступлений в бюджеты, по улучшению налоговой дисциплины среди
налогоплательщиков, по соблюдению налогового законодательства налогоплательщиками.
Налоговый контроль является элементом управления налогообложением и необходимым
условием существования эффективной налоговой системы. Он обеспечивает обратную связь
налогоплательщиков с органами государственной власти. Налоговый контроль по своей сути - это
завершенная фаза управления налогообложения и один из элементов методики планирования
поступлений налоговых доходов в бюджет.
С одной стороны, налоговый контроль выступает в форме контролирующего органа налоговой
системы, с другой стороны, при принудительном изъятии части доходов налогоплательщиков налоговый
контроль является объективной необходимостью для формирования бюджета за счет налоговых изъятий
(поступлений).
Функции государственного налогового контроля:
- обеспечение поступлений в бюджеты разных уровней за счет налоговых платежей;
- воспрепятствование уходу от налогов посредством проверки исполнения налогового
законодательства со стороны налогоплательщиков;
- соблюдение налогоплательщиками налоговой дисциплины и налогового законодательства,
полноты и своевременности уплаты налоговых платежей;
- выявление резервов увеличения налоговых поступлений в бюджеты всех уровней.
Субъектами налогового контроля, или органами, осуществляющими контроль, являются
Министерство РФ по налогам и сборам и его подразделения, Таможенный комитет РФ и его
подразделения, федеральная служба налоговой полиции, органы государственных внебюджетных
фондов, другие органы и организации государственной системы власти.
Основными видами государственного налогового контроля являются:
- контроль органов законодательной (представительной) власти;
- контроль органов исполнительной власти;
- контроль органов судебной власти;
- президентский контроль.
По времени существования различают такие виды налогового контроля, как предварительный,
текущий и последующий. Такое деление носит условный характер, и в принципе налоговый контроль
может быть одновременно всеми этими видами в зависимости от исполнения налоговых обязательств со
стороны налогоплательщика и налогового органа, например, камеральная проверка расчета по налогу на
прибыль за первый квартал: по отношению к моменту исчисления налога за первый квартал - это
последующий контроль, по отношению к моменту уплаты налога - предварительный, по отношению к
процессу исполнения обязательств по уплате налога за весь налоговый период (год) - текущий контроль.
Методы (способы или приемы) государственного налогового контроля могут быть
разнообразными. Каждому виду налогового контроля присущи свои методы. Выбор тех или иных методов
зависит от конкретных задач, поставленных субъектом контроля, его функций и полномочий.
К наиболее распространенным методам типового вида налогового контроля можно отнести
следующие:
- метод убеждения;
- метод принуждения;
- административный метод;
- экономический метод;
- метод процедурного характера (совершение отдельных контрольных действий);
- метод организации контрольной работы.
В зависимости от субъекта налогового контроля можно выделить следующие виды:
- государственный налоговый контроль;
- муниципальный налоговый контроль;
- независимый (аудиторский) налоговый контроль;
- общественный налоговый контроль.
Независимый (аудиторский) контроль проводится специализированными фирмами, внутренний -
осуществляется службами самого учреждения (комиссиями).
Муниципальный контроль занимает промежуточное положение между государственным
налоговым контролем законодательных (представительных) органов власти и общественным налоговым
контролем.
Общественный налоговый контроль осуществляется гражданами, трудовыми коллективами,
политическими партиями, общественными организациями в соответствии с Положением об
общественном контроле.
5.2. Права и обязанности налогоплательщиков
Налогоплательщиками и плательщиками сборов признаются юридические и физические лица, на

которых в соответствии с законодательством РФ возложена обязанность уплачивать налоги и сборы.
Основные права и обязанности налогоплательщиков закреплены в Налоговом кодексе РФ.
Налогоплательщики имеют право:
- получать от налоговых органов бесплатную информацию о действующих налогах и сборах,
существующем законодательстве, правах и обязанностях налогоплательщиков и налоговых органов;
- получать от налоговых органов и других уполномоченных государственных органов письменные
разъяснения по вопросам применения налогового законодательства;
- использовать в практике налоговые льготы в соответствии с законодательством;
- получать отсрочку, рассрочку, налоговый кредит или инвестиционный налоговый кредит в
порядке и на условиях, установленных НК;
- на своевременный зачет или возврат сумм излишне уплаченных или взысканных налогов и
сборов;
- представлять в налоговые органы пояснения по начислению и уплате налогов;
- присутствовать при проведении проверок и принятии решений налоговыми органами;
- требовать от должностных лиц налоговых органов соблюдения законодательства о налогах и
сборах при совершении действий в отношении налогоплательщиков;
- не выполнять неправомерные акты и требования налоговых лиц, не соответствующие НК или
иным законам по налогообложению;
- обжаловать в установленном порядке действия должностных лиц налоговых органов;
- требовать соблюдения налоговой тайны;
- требовать в установленном порядке возмещения убытков, причиненных незаконным решениями
налоговых органов, и т.д.
Налогоплательщики несут следующие обязанности:
- уплачивать установленные законом налоги и сборы;
- вставать на учет в налоговых органах;
- вести в установленном законом порядке учет своих доходов и расходов, объектов
налогообложения;
- представлять в налоговые органы по месту учета в установленном порядке документы
(декларации, балансы) в установленные сроки;
- представлять налоговым органам предусмотренные для исчисления и уплаты налогов и сборов;
- выполнять законные требования налогового органа об устранении выявленных нарушений
законодательства о налогах и сборах;
- в течение четырех лет обеспечить сохранность данных бухгалтерского учета и иных документов,
необходимых для исчисления и уплаты налогов и т.д.
Кроме того, организации и индивидуальные предприниматели должны письменно сообщать в
налоговые органы по месту учета следующие сведения:
- об открытии и закрытии счетов в десятидневный срок;
- обо всех случаях участия в российских и иностранных организациях (не позднее одного месяца
со дня такого участия);
- обо всех открытых обособленных подразделениях, созданных на территории РФ (не позднее
одного месяца со дня их создания, реорганизации и ликвидации);
- об объявлении несостоятельности (банкротства), о ликвидации или реорганизации (не позднее
трех дней со дня принятия решения);
- об изменении своего местонахождения или места жительства и др.
За невыполнение или ненадлежащее выполнение обязанностей налогоплательщик несет
ответственность в соответствии с законодательством РФ (административную, экономическую,
уголовную).
5.3. Права и обязанности налоговых органов
Основными документами, регламентирующими права, обязанности и функции налоговых

органов, являются Налоговый кодекс РФ и Таможенный кодекс РФ.
В интересах защиты экономических интересов государства налоговые органы должны обладать
широкими полномочиями, но в интересах прав налогоплательщиков эти полномочия должны быть строго
регламентированы законами. Конечно же, налоговым органам в интересах государства и общества
необходимо:
- организовать и осуществлять учет налогоплательщиков и имущества, подлежащего
налогообложению;
- получать от налогоплательщиков необходимую информацию для исчисления налогов;
- иметь возможность проверки информации, предоставленной налогоплательщиками;
- иметь право защиты интересов государства посредством принуждения налогоплательщика к
полному исполнению им своих обязательств перед государством.
Согласно НК РФ налоговые органы наделены следующими правами:
- потребовать от налогоплательщиков документы, служащие основанием для исчисления и
уплаты налогов и сборов, а также пояснения и другие документы, подтверждающие правильность
исчисления и своевременность уплаты налогов;
- проводить налоговые проверки в порядке, установленном законами РФ;
- производить выемку документов при проведении налоговых проверок, свидетельствующих о
совершении налоговых правонарушений;
- вызывать в налоговые органы налогоплательщиков по письменным уведомлениям для дачи
пояснений в связи с уплатой ими налогов или в связи с налоговой проверкой;
- приостанавливать операции по счетам налогоплательщиков в банках и накладывать арест на
имущество в порядке, предусмотренном НК РФ;
- определять суммы налогов, подлежащие внесению налогоплательщиками в бюджет, расчетным
путем на основании имеющейся у них информации о налогоплательщике и в иных случаях;
- требовать от налогоплательщиков устранения выявленных нарушений законодательства о
налогах и сборах и контролировать выполнение этих требований;
- взыскивать недоимки по налогам и сборам в порядке, установленном НК РФ;
- контролировать соответствие крупных расходов физических лиц их доходам;
- требовать от банков документы, подтверждающие исполнение платежных поручений
налогоплательщиков и инкассовых поручений (распоряжений) налоговых органов о списании со счетов
налогоплательщиков сумм налогов и пени (штрафов);
- привлекать для проведения налогового контроля специалистов, экспертов и переводчиков;
- вызывать в качестве свидетелей лиц, которым могут быть известны какие-либо обстоятельства,
имеющие значение для проведения налогового контроля;
- заявлять ходатайства об аннулировании или приостановлении действия выданных
юридическим и физическим лицам лицензий на право осуществления определенных видов
деятельности;
- предъявлять в суды общей юрисдикции или арбитражные суды иски о взыскании налоговых
санкций с лиц, допустивших нарушения законов о налогах, иски о ликвидации организации любой
организационно-правовой формы по основаниям, в соответствии с законодательством РФ, иски о
взыскании задолженностей по налогам и сборам, пеням и штрафам в соответствии с гражданским
законодательством РФ и др.
Кроме того, МНС имеет право издавать обязательные для налоговых органов инструкции и
указания по документам, имеющим неясные положения или двойную трактовку. МНС в пределах своих
полномочий утверждает формы заявлений о постановке на учет в налоговые органы, формы расчетов по
налогам и формы налоговых деклараций, устанавливает порядок их заполнения и т.д.
Налоговым кодексом РФ определены налоговым органам следующие обязанности:
- соблюдать законодательство о налогах и сборах;
- осуществлять контроль за соблюдением законодательства о налогах и сборах;
- вести в установленном порядке учет налогоплательщиков;
- проводить разъяснительную работу по применению законодательства о налогах и сборах,
бесплатно информировать налогоплательщиков о действующих налогах, представлять формы
установленной отчетности и разъяснять порядок их заполнения;
- осуществлять возврат или зачет излишне уплаченных или взысканных сумм налогов (сборов,
штрафов, пеней);
- соблюдать налоговую тайну;
- направлять налогоплательщику копии акта налоговой проверки и решений налогового органа,
налоговых уведомлений и требований об уплате налогов и сборов.
Налоговые органы несут иные обязанности, предусмотренные НК РФ и федеральными законами
о налогообложении.
5.4. Налоговые органы

Управление налогообложением в РФ представляет собой систему, построенную по
многоуровневому иерархическому принципу: инспекции федерального, республиканского областного,
краевого и районного уровня. Центральным органом управления является Министерство по налогам и
сборам РФ, состоящее из подразделений по руководству и контролю за налогообложением.
Инспекции субъектов РФ составляют второй уровень системы. К третьему уровню относят
государственные налоговые инспекции (ГНИ) городов областного, краевого подчинения, сельских
районов, районов в городах республиканского подчинения. Третье звено является главным,
обеспечивающим практический сбор налогов.
Центральный аппарат МНС РФ включает следующие подразделения:
1. Управление налогообложения прибыли (дохода) юридических лиц, состоящее из отделов:
- налогообложения прибыли государственных предприятий;
- налогообложения прибыли негосударственных предприятий;
- налогообложения прибыли общественных организаций;
- налогообложения банков, бирж и операций с ценными бумагами;
- аналитической и методической работы.
2. Управление налогообложения природных ресурсов и земельного налога, имеющее отделы:
- налогов на землю;
- налогов на природные ресурсы;
- анализа механизма налогообложения АПК.
3. Управление налогообложения физических лиц, куда входят отделы:
- подоходного налога;
- имущественных налогов;
- методологический;
- аналитической работы.
4. Управление местных и других налогов и сборов с его отделами:
- местных налогов;
- налога на имущество;
- государственных пошлин и сборов.
5. Управление косвенных налогов, включающее отделы:
- налога на НДС;
- акцизов;
- экономико-аналитической работы.
6. Управление внешнеэкономического и международного налогообложения, включающее отделы:
- налогообложения внешнеэкономической деятельности предприятий;
- налогообложения иностранных юридических лиц;
- международного налогообложения;
- налогообложения валютно-финансовых операций;
7. Управление поступлений в государственные фонды и доходы от приватизации, состоящие из
отделов:
- отчислений во внебюджетные социальные фонды;
- платежей в дорожные и производственные фонды;
- доходов от приватизации;
- организационно-методологической работы.
Каждое управление МНС РФ специализируется на одном из видов налогообложений и решает
задачи анализа практики применения действующего законодательства, разработки концепции налоговой
политики в своем секторе, участия в подготовке законодательных актов, разработки инструктивного
материала и методических рекомендаций, организации контрольных проверок и т.д.
Ряд управлений, например, юридическое, административного и финансового обеспечения,
управление делами осуществляют вспомогательные функции.
Налоговые инспекции субъектов РФ не содержат жесткой регламентации. Структура и штатное
расписание этих звеньев утверждаются руководителями соответствующей налоговой инспекции в
пределах установленного им фонда оплаты труда. Функциональная и структурная схемы краевой,
областной и равной им налоговых инспекций строятся с учетом региональных особенностей, например,
если районная или городская инспекция контролирует полноту и своевременность налоговых платежей,
то структуры инспекций по субъектам РФ решают задачи в большей степени путем реализации
организационно-методических функций.
На налоговые инспекции субъектов РФ возлагаются задачи:
- организации работы нижестоящих налоговых инспекций по осуществлению контроля за
соблюдением законодательства о налогах и сборах;
- обобщения и анализа отчетов нижестоящих инспекций о проделанной ими работе;
- подготовки методических рекомендаций по совершенствованию системы налогового контроля;
- введения в налоговую практику передового опыта;
- проведения мероприятий по профессиональной подготовке и переподготовке кадров.
Налоговые инспекции МНС РФ по районам и городам, занимающие третий уровень системы,
выполняют основную роль и нагрузку по контролю за исполнением налогового законодательства. Они
обеспечивают учет налогоплательщиков, правильность исчисления ими налогов и сборов, поступление
денежных средств в бюджеты всех уровней и внебюджетные фонды, контроль за своевременностью
предоставления бухгалтерских отчетов и деклараций, составление аналитических отчетов и др.
В крупных городах и районах в налоговых инспекциях могут быть созданы отделы и группы по
видам налогов, работа которых строится по отраслевому принципу.
В инспекции по субъекту РФ основным звеном являются отделы по налогообложению доходов
(прибыли), налогообложению АПК, природным ресурсам и землепользованию, налогообложению
физических лиц, косвенных налогов, местных налогов и др.
В инспекции нижнего звена имеются отделы по работе с юридическими и физическими лицами и
др.
К отделам по работе с юридическими лицами в практике относятся отделы приема отчетности,
документальных проверок, по работе с крупными налогоплательщиками, по принудительному взысканию
недоимок, аналитической работы и др.
К отделам по работе с физическими лицами относятся отделы подоходного налога,
декларирования, по работе с индивидуальными предпринимателями, по обложению имущества и др.
К общим отделам относят отделы учета и отчетности, юридической службы, канцелярию,
бухгалтерию.
Несмотря на некоторое сходство в наименованиях отделов их структура в каждом
территориальном образовании строится с учетом местных условий.
5.5. Виды и методы налоговых проверок
Одним из наиболее эффективных методов контроля со стороны налоговых органов является

проверка. Различают камеральные и выездные налоговые проверки.
В соответствии с налоговым законодательством установлено ограничение: проверкой могут быть
охвачены только три календарных года деятельности налогоплательщика. Если у налоговых органов при
проведении камеральных или выездных проверок возникает необходимость получения информации о
деятельности налогоплательщика в иные сроки, то налоговый орган имеет право истребования
документов, подтверждающих деятельность, в том числе путем проведения встречной проверки. Однако
законом запрещено проведение налоговыми органами повторных выездных налоговых проверок по
одним и тем же налогам, уплаченным или подлежащим уплате за уже проведенный налоговый период,
за исключением случаев, когда проверка проводится в связи с реорганизацией или ликвидацией
юридического лица.
Таможенные органы имеют право проведения камеральных и выездных проверок в отношении
налогов, подлежащих уплате в связи с перемещением товаров через таможенную границу РФ.
Камеральная налоговая проверка проводится по месту нахождения налогоплательщика на
основании предоставленных налогоплательщиком документов. Проверка проводится уполномоченными
должностными лицами налогового органа. При выявлении уполномоченными лицами ошибок в
предоставленных отчетных документах или обнаружении противоречивых сведений об этом сообщается
налогоплательщику, который обязан дать пояснения по существу вопроса, а в отдельных случаях
представить дополнительные документы (факты). Камеральные проверки носят технический характер, и
акт об их проведении и проверке налогоплательщика не составляется
Выездная налоговая проверка проводится на основании решения руководителя налогового
органа в соответствии с приказом министра РФ по налогам и сборам. НК РФ не определяет и не
обязывает налоговые органы заблаговременно информировать налогоплательщика о проведении такой
проверки, хотя и не запрещает эту процедуру.
Выездная налоговая проверка может проводиться по одному или нескольким налогам
одновременно. Причем налоговый орган не вправе проводить в течение одного календарного года две
выездные налоговые проверки и более по одним и тем же налогам и в тот же период.
Продолжительность выездной проверки не может превышать двух месяцев, в исключительных случаях
трех месяцев. При проведении проверок филиалов и представительств налогоплательщика срок
проверок увеличивается до одного месяца.
Выездная налоговая проверка осуществляется в связи с реорганизацией или ликвидацией
организации, может проводится независимо от времени проведения предыдущей проверки.
Уполномоченные должностные лица налоговых органов при проведении выездных налоговых
проверок имеют право проводить инвентаризацию имущества или производить осмотр (обследование)
помещений и территорий, используемых налогоплательщиком для извлечения дохода.
По окончании выездной налоговой проверки проверяющий составляет справку о проведенной
проверке.
5.6. Полномочия органов налоговой полиции
Федеральная служба налоговой полиции РФ является специализированным

правоохранительным органом федерального подчинения, обеспечивающим законность и правопорядок в
системе налогообложения.
Основные задачи налоговой полиции определены в законе "О федеральных органах налоговой
полиции", в частности:
- выявление, предупреждение и пресечение налоговых преступлений и правонарушений;
- обеспечение безопасности деятельности инспекций МНС, защита их сотрудников от
противоправных действий при исполнении служебных обязанностей;
- предупреждение, выявление и пресечение коррупции в налоговых органах;
- проведение оперативно-розыскных мероприятий, дознаний и предварительного следствия в
целях выявления и пресечения налоговых преступлений, осуществление розыска лиц, совершивших
преступления или подозреваемых в их совершении в налоговой сфере;
- осуществление производства по делам о налоговых преступлениях и нарушениях;
- принятие, регистрация информации и заявлений о налоговых преступлениях и нарушениях,
осуществление их проверок;
- исполнение определений судов, постановлений судей, письменных поручений прокуроров,
следователей о производстве розыскных и иных действий;
- оказание содействия налоговым органам, органам прокуратуры, предварительного следствия,
МВД и ФСБ в выявлении, предупреждении и пресечении преступлений и нарушений в сфере налогового
законодательства;
- осуществление сбора и анализа информации об использовании налогового законодательства,
прогнозирование негативных тенденций, связанных с налогообложением юридических и физических лиц;
- проведение работы по выявлению и пресечению фактов коррупции в налоговых органах и
органах налоговой полиции.
Для выполнения своих функций налоговые органы полиции наделены соответствующими
правами:
- по обнаружению, раскрытию и пресечению преступлений и правонарушений путем проведения
оперативно-розыскных мероприятий и проведения проверок в полном объеме с составлением акта;
- по применению мер принуждения в вопросах приостановления операций по счетам в банках на
срок до одного месяца и наложения административного ареста на имущество налогоплательщиков с
последующей его реализацией для покрытия сумм задолженности;
- по выявлению нарушений налогового законодательства методом предъявления требований к
руководителям предприятий, организаций и физическим лицам, по устранению нарушений налогового
законодательства и внесению представлений и предложений об устранении обстоятельств,
способствующих совершению налоговых преступлений и правонарушений;
- по наложению взысканий путем применения финансовых санкций на основании актов проверок
и наложению административных штрафов на должностных лиц за нарушения налогового
законодательства.
Действия сотрудников налоговой полиции могут быть обжалованы юридическими и физическими
лицами в вышестоящих органах налоговой полиции, прокуратуры или суда.
5.7. Ответственность за налоговые правонарушения
Налоговым правонарушением признается совершенное противоправное деяние

налогоплательщика, за которое установлена законодательством ответственность. Для классификации
налогового правонарушения в РФ необходимо доказывать виновность налогоплательщика в совершении
противоправного деяния, которая может быть выражена как в действиях, так и в бездействиях.
Законодательство устанавливает, что за совершение налоговых правонарушений ответственность несут
организации и физические лица.
В НК РФ установлены следующие условия привлечения к ответственности за налоговые
правонарушения:
1. Никто не может быть привлечен к ответственности за налоговые правонарушения иначе как по
основаниям и в порядке, предусмотренным НК РФ.
2. Никто не может быть привлечен к ответственности повторно за совершение одного и того же
налогового правонарушения.
3. Предусмотренная НК РФ ответственность за деяние, совершенное физическим лицом,
наступает в случае, если оно не содержит признаков состава преступления, предусмотренного
уголовным законодательством РФ.
4. Привлечение юридического лица к ответственности за совершение налогового
правонарушения не освобождает должностных лиц от административной, уголовной и иной
ответственности, предусмотренной законами РФ.
5. Привлечение налогоплательщика к ответственности за совершение налогового
правонарушения не освобождает его от обязанности уплатить причитающиеся суммы налога и пени.
6. Лицо считается невиновным в совершении налогового правонарушения, пока его виновность
не будет доказана в предусмотренном федеральным законом порядке и установлена вступившим в
законную силу решением суда.
Согласно законодательству, виновным в совершении налогового правонарушения признается
лицо, совершившее противоправное деяние умышленно или по неосторожности. Налоговое
правонарушение признается совершенным умышленно, если лицо осознавало противоправный характер
своих действий (бездействий) и сознательно допускало наступление вредных последствий таких
действий (бездействий). Налоговое правонарушение признается совершенным по неосторожности, если
лицо не осознавало противоправного характера своих действий (бездействий) либо вредного характера
последствий, возникших вследствие этих действий (бездействий), но должно было и могло это
осознавать.
Налоговым кодексом установлены обстоятельства, исключающие вину лица в
совершенствовании налогового правонарушения, в частности:
- совершение деяния, содержащего признаки налогового правонарушения, вследствие
стихийного бедствия, других чрезвычайных и непреодолимых обстоятельств;
- совершение деяния, содержащего признаки налогового правонарушения, физическим лицом,
находящимся в момент его совершения в состоянии, при котором он не мог отдавать себе отчета в
предпринимаемых действиях или руководить ими вследствие болезненного состояния и в других
случаях.
Обстоятельствами, смягчающими ответственность лица, совершившего налоговое
правонарушение, могут быть тяжелые личные или семейные обстоятельства, угрозы и принуждения со
стороны других лиц и иные обстоятельства.
Обстоятельствам, отягчающим ответственность, признается совершение налогового
правонарушения лицом, ранее привлекаемым к ответственности за налоговые правонарушения.
Мерой ответственности за совершение налогового правонарушения является налоговая санкция.
Ее сущность заключается в виде денежных взысканий (штрафов) в размерах, предусмотренных НК РФ.
При совершении одним лицом двух и более налоговых правонарушений налоговые санкции
взыскиваются за каждое из них.
В НК РФ введено понятие видов (состава) налоговых правонарушений, за которые установлена
мера ответственности. Например, за нарушение срока постановки на учет в налоговом органе взимается
штраф в размере 10 тыс.рублей; уклонение от постановки на учет в налоговом органе влечет взыскание
штрафа в размере 10% от доходов, но не менее 20 тыс. рублей и т.д.
Видами налоговых правонарушения, признанных НК РФ, являются:
- нарушение срока постановки на учет в налоговом органе;
- уклонение от постановки на учет в налоговом органе;
- нарушение срока представления сведений об открытии и закрытии счетов в банке;
- непредставление налоговой декларации;
- грубое нарушение правил учета доходов, расходов и объектов налогообложения;
- неуплата или неполная уплата сумм налогов;
- незаконное воспрепятствование доступу должностного лица налогового органа, таможенного
органа, органа внебюджетного фонда на территорию или в помещение;
- несоблюдение порядка владения, пользования и распоряжения имуществом, на которое
наложен арест;
- непредоставление налоговому органу сведений, необходимые для осуществления налогового
контроля;
- отказ эксперта и других лиц от участия в проведении налоговой проверки или дача заведомого
ложного заключения и др.
НК РФ определены и санкции, применяемые за нарушение обязанностей банков. Видами
нарушений банками обязанностей, как наиболее характерные по отношению к налогоплательщику,
подпадающих под правонарушение, за которые взимаются штрафные санкции, являются следующие:
- нарушение порядка открытия счета налогоплательщику;
- нарушение срока исполнения поручения о перечислении налога или сбора;
- неисполнение банком решения налогового органа о приостановлении операций по отчетам
налогоплательщика;
- неисполнение банком решения о взыскании налога, сбора и пени;
- непредоставление налоговым органам сведений о финансово-хозяйственной деятельности
налогоплательщиков как клиентов банка и др.
В частности, нарушение банком порядка открытия счета налогоплательщику влечет взыскание
штрафа от 10 до 20 тыс.рублей, а неисполнение банком решения о взыскании налога, сбора или пени
влечет взыскание штрафа в размере 30% не поступившей в результате таких действий суммы и т.д.
5.8. Налоговый контроль, осуществляемый административными органами
К административным органам, осуществляющим налоговый контроль, относятся

Государственный таможенный комитет РФ, Федеральное Казначейство РФ, Счетная палата РФ.
ГТК РФ и его таможенные органы - это государственные правоохранительные структуры
исполнительной власти, наделенные властными полномочиями выполнения задач и функций в области
таможенного, налогового и валютного контроля. Права и обязанности таможенных органов по
соблюдению налогового законодательства при перемещении товаров через таможенную границу РФ
изложены в Таможенном кодексе РФ.
Основными функциями таможенных органов являются:
- проведение налоговых проверок;
- проверка всех документов, связанных с исчислением налогов и таможенных платежей (сборов);
- получение необходимой информации по исчислению и уплате налоговых платежей;
- приостановление операций налогоплательщиков по счетам в банках при исполнении ими
налогового законодательства;
- взимание недоимок по налогам, сумм штрафов в бесспорном или судебном порядке;
- применение штрафных санкций;
- проведение возврата или зачета излишне уплаченных (взысканных) сумм налоговых платежей;
- предоставление отсрочек или рассрочек по внесению налоговых платежей;
- возмещение ущерба, нанесенного налогоплательщику.
Налоговые платежи и таможенные пошлины уплачиваются таможенному органу РФ, который
совершает таможенное оформление товаров до получения или одновременно с получением таможенной
декларации. Полученные таможенные платежи перечисляются в федеральный бюджет или бюджет
субъекта РФ.
Федеральное Казначейство РФ - это единая централизованная система органов в составе
Министерства финансов РФ. Основной задачей казначейства является организация исполнения
федерального бюджета РФ и осуществление контроля за использованием бюджетных средств по
статьям расхода. Казначейство имеет следующие права в области налогового контроля:
- проводить во всех структурах (от министерства до предприятия) проверки денежных средств и
документов, регистров бухгалтерского учета, отчетов, смет и иных платежей;
- получать от финансовых и налоговых органов справки и сведения о состоянии счетов
предприятий;
- приостанавливать операции по счетам предприятий в случае выявленных нарушений;
- налагать на банки и иные учреждения штрафы в случае несвоевременного зачисления ими
средств, поступивших в доход федерального бюджета;
- изымать казначейские документы в случае нарушения организациями бюджетно-налоговой
дисциплины и др.
Счетная палата РФ образуется для осуществления контроля за исполнением федерального
бюджета. Счетную палату образуют Совет Федерации и Государственная Дума. Счетная палата - это
независимый от Правительства РФ орган, действующий на основе закона. В полномочия Счетной палаты
входит контроль за федеральной собственностью и федеральными денежными средствами. Ее
основными задачами являются:
- оценка обоснованности доходов и расходов федерального бюджета;
- организация и осуществление контроля за своевременным исполнением доходов и расходов
федерального бюджета по объему и структуре;
- контроль за законностью и своевременностью движения денежных средств федерального
бюджета в ЦБР, уполномоченных банках и иных финансово-кредитных учреждениях РФ.
В своей деятельности Счетная палата взаимодействует с контрольными органами Президента
РФ, Правительства РФ, ФСБ, СВР РФ и другими правоохранительными и финансовыми учреждениями
Российской Федерации.
Раздел III. Критический подход к системе налогообложения России
Глава 1. Краткий анализ налогов
1.1. Характеристика налогов
Считается, что добавленная стоимость представляет собой часть стоимости товара (работ,
услуг), которая создана живым трудом и включает в себя заработную плату и прибыль. Но, в свою
очередь, налог взимается из прибыли и дважды из заработной платы: непосредственно от физического
лица в виде налога на доход (подоходный налог) и с юридического лица в виде единого социального
налога. В принципе, до настоящего времени не существовало и не существует в законодательстве и
учебной литературе четкого определения, что же характеризует данный вид налога и что такое
добавленная стоимость. Если представляется возможность накопленное в процессе производства
изъять из результатов работы механизма, станка, паровоза, самолета, парохода, а не на стадиях купли-
перепродажи, то можно говорить о НДС. Если же взять, например, такой вид товара, как работы и услуги
(с них взимается в соответствии с законом НДС), драгоценные камни и металлы (золото, жемчуг и
другие), то ничего они не производят в процессе эксплуатации и не могут давать добавленной стоимости,
тем более, если они на входят в состав компонентов механизмов. Данный вид налога изначально
придуман в 1954 г. французским экономистом Лоре, который впоследствии стал популярным ввиду
быстрого изъятия денежных средств у налогоплательщиков и распространился в странах капитала. В
начале 90-х годов США и страны Европейского экономического сообщества (ЕЭС) обязали и Россию
ввести данный налог взамен включения России в Европейское сообщество.
Доходы федерального бюджета за счет изъятия доходов налогоплательщиков в виде НДС
составляют до 40% от всех налоговых поступлений, или около 4% от валового внутреннего продукта
(ВВП).
1.1.3. Акцизы
У акцизов как вида налога не ясна сама его природа. Просто на товары повышенного спроса в
дополнение к НДС, налогу на прибыль и другим видам налогов в соответствии с законом повысили цены
и долю повышения цены изымают в доход государства. Акцизы наполняют государственную казну на 20 -
25% относительно всех налоговых поступлений в федеральный бюджет, или на 2 - 3% от ВВП.
В принципе, акцизы являются не налогом как таковым, а пошлиной, которой облагается род
товаров со стороны государства в целях получения доходов с товаров, пользующихся спросом у
населения и быстро раскупаемых на рынке.
1.1.4. Налог на прибыль
Налог на прибыль характеризует чистый доход предприятия за определенный (отчетный) период

времени. Прибыль определяется как разница между валовой выручкой от реализации товаров (работ,
услуг) и размером налогов, затратами на производство и реализацию продукции. В соответствии с
применяемыми механизмами в производстве продукции (товаров) валовую выручку можно расписать по
статьям расходов, и предприятие никогда не будет иметь чистого дохода. Данным принципом пользуются
многие организации и не платят налога на прибыль в бюджет государства. Поэтому налог на прибыль,
согласно статистическим данным, составляет менее 7 - 9% от налоговых доходов, формирующих
федеральный бюджет, или 0,9% к ВВП.
Налог есть налог по доходу и изымается в соответствии с законом как определенная доля от
дохода, получаемого работником за продажу своего труда. В принципе налог является справедливым с
точки зрения, что каждый налогоплательщик должен поддерживать государство в выполнении им своих
функций по отношению к обществу, отдавая ему часть своего дохода. Вместе с тем работодатели
уплачивают в виде различных налогов платежи в доход государства за своих работников. В частности, с
начисляемых выплат работнику изымаются дважды налоги: налог на доход с работника (физического
лица) и налог с работодателя в виде единого социального налога, что противоречит принципу,
заложенному в систему налогообложения.
1.1.6. Единый социальный налог
Налог изымается с работодателя (юридического лица) в государственные социальные

(внебюджетные) фонды и по своей сути противоречит принципу, заложенному в Налоговом кодексе:
однократного налогообложения. Работодатель начисляет работникам выплаты и вознаграждения за труд,
и из них изымается налог дважды: первый - из доходов работника в виде подоходного налога, второй - из
отчисляемой суммы работодателя работникам на вознаграждения за труд, которые еще раз облагаются
налогом, и работодатель платит еще дополнительный налог. В данном случае работодатель
заинтересован как можно уменьшить вознаграждения своим работникам, чтобы снизить налоговое
бремя. В данном случае государство получит меньший доход в госбюджет и со стороны работодателя, и
от работника.
Пошлина - есть сбор за оказываемые услуги населению и организациям различными

государственными службами, что является закономерным явлением со стороны государства.
1.1.8. Таможенная пошлина
Таможенная пошлина представляет собой сборы, взимаемые государством с организаций и

граждан, осуществляющих перемещение товаров через таможенную границу, и за оказание таможенных
услуг по хранению, транспортировке или сопровождению товаров. Взимание таможенного сбора
является целесообразным явлением, и не только в целях получения доходов в бюджет государства, но и
в целях регулирования объектов поступающих товаров (продуктов) в интересах развития собственных
производств и поддержания отечественных товаропроизводителей.
1.1.9. Налог на пользование недрами
Налог на пользование недрами представляет собой несколько видов платежей, что противоречит
принципу необложения одного объекта другим видом налога. В частности, налог включает плату за
приобретение лицензии на право пользования, плату за ведение поисково-изыскательских работ (вовсе
непонятная категория платы), плату за добытое и реализованное сырье. Первые два вида платежа
являются вещами абсурдными с точки зрения налогообложения. Лицо, использующее природные
ресурсы по данному виду налога, должно уплачивать налог с дохода, что не противоречит здравому
смыслу. Ведение же разведывательно-изыскательских работ, если таковое организуется любым лицом в
государстве, есть только польза государству и должно было бы быть поддержано со стороны
государства. Платить же за то, что проводится разведка и изыскание, на что затрачиваются средства
лицом, осуществляющим такого рода деятельность, по крайней мере абсурдно, если оно не ведется
организацией в собственных интересах или по договоренности организаций.
1.1.10. Налог на воспроизводство минерально-сырьевой базы
Сам по себе данный вид налога не выдерживает критики. Государство, взимая налог с
налогоплательщиков, не воспроизводит (не восстанавливает) абсолютно никаких полезных ископаемых,
их воспроизводит исключительно сама природа.
1.1.11. Налог на дополнительный доход от добычи углеводородов
Во-первых, дополнительный доход от добычи углеводородов изъят государством у

налогоплательщика в виде НДС.
Во-вторых, этот налог, как и налог на пользование недрами, взимается в виде платы за лицензию
на право ведения геолого-разведочных работ и платы за весь доход, а не дополнительный доход от
реализованной продукции.
В-третьих, правильнее было бы данный вид налога считать налогом с дохода от добычи данного
вида сырья.
1.1.12. Сбор за право пользования объектами животного

мира и водными биоресурсами
Данный вид налога, как ряд других налогов, имеет противоречивую природу двойного
налогообложения: приобретения квот (лицензии) и платы за доход от реализованной продукции. В
принципе, как и предыдущие виды налогов, налог должен устанавливаться только в виде налога на
доход от реализованной продукции.
1.1.13. Лесной налог
Лесной налог не избежал противоречия двойного налогообложения. Налог взимается в виде

платежей за приобретение лицензии на право пользования природными ресурсами и в виде платежей за
доход от реализованной продукции.
1.1.14. Водный налог
Водный налог в своей сути имеет массу противоречий: налог должен изыматься не с забранного
объема воды или используемой площади для сплава леса или выработанного объема электроэнергии, а
с доходов, полученных организациями или индивидуальными предпринимателями, реализующими свою
продукцию.
1.1.15. Экологический налог
Налог в принципе в России должны платить все организации, так как нет практически ни одного
экологически чистого предприятия. Однако, согласно налоговому законодательству, налогом облагаются
только те предприятия, которые официально признаны как объекты, производящие вредное воздействие
на окружающую среду. В данном случае для решения проблемы налогообложения необходимо в России
иметь кадастр предприятий, которые превышают установленные нормы воздействия и загрязнения
окружающей среды (природы).
1.1.16. Лицензионные сборы
Лицензионные сборы как вид налога противоречат принципу двойного налогообложения.

Юридическое лицо или индивидуальный предприниматель, прежде чем заняться определенным видом
деятельности, должен приобрести лицензию на право заниматься этой деятельностью, а уже затем
платит все виды налогов от сумм доходов, полученных в процессе реализации деятельности. В принципе
такой вид сбора может существовать в природе при условии, что в последующем от деятельности не
взимаются другие виды налога.

Налог на имущество противоречит самой природе налогообложения, так как в процессе
строительства или изготовления продукции, приобретения на нее материалов и т.д. были выплачены все
виды платежей. Налог на имущество является еще одним дополнительным налогом и противоречит
налоговому законодательству - принципу однократного налогообложения.
Налог на недвижимость, как и налог на имущество, носит противоречивый характер и

противоречит принципу однократного налогообложения. Во-первых, налогоплательщики налога уплатили
все виды налогов со своих доходов, создавая объекты недвижимости. Во-вторых, уплата за
недвижимость должна носить одноразовый характер, а не в течение всей жизни (эксплуатации). В-
третьих, при уплате налога на недвижимость не учитывается старение (износ) недвижимости, что в
принципе не совсем верно с точки зрения получения дохода от эксплуатации недвижимости.
1.1.19. Дорожный налог
Налог платят все юридические лица непосредственно из всей суммы доходов от реализованной
продукции (работ, услуг). Отметим, что одна и та же налоговая база (доход от реализации) облагается
несколько раз: налогом на доход (прибыль), налогом на имущество и недвижимость, налогом на
добавленную стоимость и т.д., что противоречит принципу однократного налогообложения.
1.1.20. Транспортный налог
Во-первых, налог противоречит принципу однократного налогообложения, так как при

приобретении транспортного средства уплачен налог на добавленную стоимость, уплачены акцизы или
таможенные пошлины. Во-вторых, налог изымается не одноразово, а в течение всего периода
эксплуатации транспортного средства. В-третьих, на транспорт распространяется налог на недвижимость
(имущество). В-четвертых, на транспортное средство распространяются не только перечисленные виды
налогов, а целая серия сборов, собираемых различными органами ГАИ.
Налог с продаж не отличается от акцизов, он, в первом, случае обеспечиваются операциями по

реализации товаров, во втором - за счет увеличения цены на товары. И в том, и в другом случаях налоги
повышают цены на товары и ухудшают материальное положение всех граждан. Данный вид налога, как и
акцизы, оплачивают непосредственно граждане.
1.1.22. Налог на игорный бизнес
Обеспеченностью налога является то, что налогом облагается не доход с игорного бизнеса
(который в принципе невозможно отследить), а собственно имущество (техника). Во-первых, по существу,
налог в принципе не является налогом на игорный бизнес, а налогом на имущество. Во-вторых, налог на
игорный бизнес больше подходит под понятие налога на приобретение лицензии на право заниматься
игорным бизнесом при условии уплаты сбора за каждый объект налогообложения.
1.1.23. Земельный налог
Земельный налог в принципе дополняет все другие виды налогов, изымаемые с

налогоплательщиков, в том числе с дохода, ставит в неравные условия налогоплательщиков,
пользующихся земельными угодьями в разных условиях, например, сельских и промышленных. Не земля
должна быть объектом налогообложения, а доход, приносимый товаропроизводителем, или само
предприятие (механизм), построенное на земельном участке и дающее доход.
1.1.24. Налог на рекламу

Данный вид налога является по сути сбором или пошлиной за оплату услуг по размещению
информации различного характера в различных условиях (в СМИ, на плакатах и т.д.).
Налог по своей сути противоречит природе налога как такового. Во-первых, за все приобретенное
ранее и передаваемое наследникам уплачено сполна в виде всех налогов. Во-вторых, по сути налог не
является налогом, а имеет природу государственной пошлины.
Из критического анализа налогов следует, что все налоги можно классифицировать по трем
признакам:
- источнику уплаты;
- объекту обложения или сфере изъятия;
- сбору пошлины (сбору за лицензию).
К налогам по источнику уплаты, в основу которых положен признак дохода, выручки или
себестоимости, можно отнести следующие виды налогов: НДС, налог на прибыль, подоходный налог с
физических лиц, единый социальный налог, налог на воспроизводство минерально-сырьевой базы,
дорожный налог и др.
По объекту обложения или сфере изъятия налоги объединяются по признаку реализации товаров
(работ и услуг), к которым можно отнести: налог на доход от капитала, налог на имущество, налог на
недвижимость, налог с продаж, налог на игорный бизнес, земельный налог, налог на наследование и
дарение, акцизы и др.
К налогам в виде сбора (пошлины) или платы за лицензию можно отнести: государственную
пошлину, таможенную пошлину, водный налог, экологический налог, лицензионные сборы, транспортный
налог, налог с рекламы.
К смешанным видам налогов можно отнести: налог на пользование недрами, налог на
дополнительный доход от добычи углеводородов, сбор за право пользования объектами животного мира
и водными биоресурсами, лесной налог.
В принципе, рассмотрев все виды налогов России, их можно свести в две группы: налоги с
доходов и сборов в виде пошлины и за приобретение лицензии.
1.2. Возможности налогоплательщиков по неуплате налогов
Сильный налоговый пресс, несовершенство налогового законодательства, обложение всех видов

доходов, лицензирование практически всех видов деятельности, непомерные таможенные сборы,
значительное количество всевозможных налогов и сборов, частые изменения налогового
законодательства, значительный рост цен, инфляция и огромное количество министерств и ведомств,
стремящихся показать свою работу, издающих большое количество документов, зачастую
противоречащих законодательству и друг другу, являются основными причинами неуплаты или ухода
налогоплательщиков от налогов и сборов.
Все причины, подталкивающие налогоплательщиков к уклонению от уплаты налогов, можно
свести в четыре группы:
- экономические;
- политические;
- правовые;
- моральные или психологические.
Экономические причины вызывают стремление налогоплательщиков к уклонению от уплаты
налогов, и их можно характеризовать финансовым состоянием налогоплательщика и общей
экономической конъюнктурой.
Финансовое положение налогоплательщиков является определяющим фактором в уклонении от
уплаты налога. Если финансовое положение налогоплательщика стабильно, то он вряд ли по
финансовым мотивам станет уклоняться от уплаты налогов. Если же финансовое положение
налогоплательщика нестабильно или он находится на грани банкротства и неуплата налога становится
единственным средством существования, то налогоплательщик пойдет на риск по неуплате налогов.
Экономические причины, порожденные экономической конъюнктурой, проявляются чаще в
периоды экономических кризисов в государстве и реже в периоды расцвета. В условиях нестабильности
ценовой политики и появления неуправляемого "теневого капитала" достаточно слабо действуют на
принятие или уже установленные правила сделок, а следовательно, невозможно достаточно полно
установить контроль за налогообложением.
Политические причины подталкивают налогоплательщика к уклонению от уплаты налогов.
Налоги, как инструмент социальной политики, становятся в руках власти инструментом подавления групп
граждан, или налогоплательщиков. Особенно это проявляется в периоды предвыборных кампаний.
Проявление налогового пресса как инструмента экономической политики заключается и в том, что
государство повышает ставки налогов или вводит новые налоги в целях развития отдельных отраслей
экономики или повышения благосостояния определенных групп населения, что в определенных условиях
вызывает негативные последствия у других групп населения или тех отраслей, которые не получают
дотаций со стороны государства, и появляются не только корыстные интересы, но и стремление
сократить данные отрасли за счет ухода от налогового бремени.
Правовые причины вызываются сложностью и непостоянством налоговой системы. Сложность
налоговой системы препятствует эффективности как налогового исчисления, так и налогового контроля.
Вместе с тем и само законодательство способствует этому в значительной степени. Это обусловлено
льготным налогообложением определенных групп или сфер деятельности, наличием различных величин
ставок налогообложения, отнесением расходов и затрат на различные статьи и, естественно,
несовершенством самого налогового законодательства.
Моральные или психологические причины коренятся и порождаются характером налоговых
законов. Норма закона предполагает, что он является обязательным для всех без исключения. Однако
налоговое законодательство не является на практике общим в силу налоговых льгот для отдельных
категорий налогоплательщиков или сфер деятельности. Данное обстоятельство вызывает чувство
несправедливости и выступает в качестве инструмента уклонения от уплаты налогов.
Постоянство законодательной базы означает неизменность на протяжении длительного периода
времени. Россия в этом плане нестабильна, и ее законодательство в налоговой сфере часто меняется.
Достаточно сказать, что с 1991 по 2000 г. налог на прибыль изменялся и дополнялся 25 раз, налог на
добавленную стоимость 23 раза.
В принципе, российское налоговое законодательство создается стихийно, волюнтаристским
способом, без обоснования внутреннего и внешнеполитического курсов, без учета групп
налогоплательщиков. Считается, что государство рассматривает налоги исключительно в интересах
правящей элиты. В связи с этим налогоплательщики не поддерживают налоговую политику государства,
не желают нести бремя налогов ради правящей элиты и вынуждены прибегать к различным способам
ухода от уплаты налогов.
Ради истины отметим, что противодействие сбору налогов как социально-экономическое явление
существовало, существует и будет существовать до тех пор, пока будет существовать государство и его
бюджет. Это явление объективно и не зависит от государственного строя. Оно обусловлено самой
сущностью и предназначением налогов, которые принудительно изымаются из части доходов у
населения и организаций, с одной стороны, уход от налогового бремени есть реакция собственника
защитить свои доходы от изъятия, пусть и законодательно закрепленного государством.
С другой стороны, уход от налогов есть не только противоправные действия налогоплательщиков
по отношению к закону, но и нежелание участвовать в формировании государственного бюджета, за счет
которого власть в лице государства выполняет присущие ей функции.
Суть в том, что, пока существует государство, ему будет требоваться финансирование за счет
дешевых источников, каковым являются собственник и граждане, а следовательно, последние будут
сопротивляться. Данное противоречие и противостояние являются объективной основой снижения
налогового бремени со стороны налогоплательщиков, если не стремится само государство к
уменьшению налогового бремени на граждан и собственника.
В целях снижения налогового бремени налогоплательщики прибегают к всевозможным способам
снижения сумм налогов или к уходу от их уплаты.
1.3. Способы уклонения от уплаты налогов
К концу 2000 г. в России накоплен значительный опыт у налогоплательщиков по уклонению от

уплаты налогов. Способы уклонения или снижения налогового бремени многочисленны и зависят от
многих факторов, в том числе от самого вида налога. В то же время все известные способы можно
подразделить на две самостоятельные категории:
незаконное уменьшение или уклонение от уплаты налогов;
легальное снижение или правомерное уменьшение налоговых выплат.
1.3.1. Незаконное уклонение от уплаты налогов

Уклонение от уплаты налогов, согласно Российскому уголовному законодательству (ст.198, 199
УК РФ), представляет собой форму уменьшения налоговых выплат, при которой налогоплательщики
умышленно уменьшают размер налоговых обязательств. В данном случае снижение или полная
неуплата налога осуществляется путем нарушения законодательства.
Уход от налогов, как правило, осуществляется в виде уклонения от постановки на учет в
налоговые органы, сокрытия доходов, сокрытия объектов налогообложения, нарушения правил
бухгалтерского учета, фальсификации учетных данных, уничтожения документов, неправомерного
использования налоговых льгот, заключения финансовых договоров с обналичивающими фирмами,
своевременного закрытия фирмы и т.д. При рассмотрении вышеизложенных способов можно отметить,
что по тяжести содеянного следует выделить некриминальное и криминальное уклонение от уплаты
налогов.
Некриминальное уклонение от уплаты налогов не влечет за собой налогового преступления и
применения мер уголовной ответственности. К некриминальным способом можно отнести (в зависимости
от неуплаты сумм налогов): неправильное отражение операций в бухгалтерском учете, заключение
фиктивных договоров, переоформление договоров (изменение их содержания после исполнения),
выплаты санкций за несуществующие договорные нарушения и т.д.
Криминальные уклонения от уплаты налогов влекут за собой состав преступления с
применением мер уголовной ответственности. К таким способам относятся: включение в бухгалтерские
документы заведомо искаженных данных о доходах или расходах; неуплата страховых взносов в
государственные внебюджетные фонды (в крупных размерах, то есть, превышающих 100 МРОТ, а в
особо крупных - 500 МРОТ); подделка документов; фальсификация данных бухгалтерского учета;
фиктивный прием на работу "мертвых душ"; неоприходование или уменьшение неоприходованных
налоговых денежных средств; неотражение выручки, полученной по расчетным счетам или путем обмена
продукцией; неоприходования поступающих товаро-материальных ценностей; осуществления
предпринимательской деятельности без государственной регистрации и т.д.
1.3.2. Законное уменьшение налогов
В данную категорию входят способы, определяющие экономический эффект в виде уменьшения

налоговых платежей. В принципе это есть не уклонение от уплаты налогов, а уменьшение размеров
налоговых обязательств посредством правомерных действий налогоплательщика с применением
разрешенных или неразрешенных законодательством способов. К таким способам можно отнести:
выплаты рабочим и служащим не полной заработной платы и ее доплаты за счет материальной помощи,
которая не облагается налогом в пределах 12-кратного минимума заработной платы; реализацию
товаров по ценам ниже себестоимости; обмен товарами (бартерные сделки); безвозмездную передачу
денежных сумм, имущества или квартир в собственность члена трудового коллектива; выдачу ссуд;
увеличение стоимости основных средств путем переоценки, то есть увеличение собственности
продукции (работ, услуг) посредством начисления амортизации и наоборот, занижения стоимости
основных средств предприятия путем переоценки при исчислении налога на имущество (недвижимость);
выбор места регистрации оффшорного предприятия в случае вывоза капитала и перемещения товаров;
использование труда инвалидов; выдачу работникам займов на приобретение имущества или
предоставление работникам кредитов (в виде отсрочки или рассрочки платежа); передачу
ведомственного жилья на баланс муниципалитетов; выдачу премий, выплачиваемых по результатам
работы предприятия; выплату безвозмездных субсидий; заключение раздельных договоров подряда на
реконструкцию (модернизацию) и капитальный ремонт (дает возможность списывать часть расходов на
себестоимость продукции); разделение договора купли-продажи на договор купли-продажи и договор
оказания информационно-консультационных услуг (относится на себестоимость продукции); разделение
платежей по договорам поставки на собственно платеж по договору и неустойку; разделение договора
подряда с физическим лицом на договор подряда на выполнение работ и договор купли-продажи
материалов; проведение инвентаризации перед каждым годовым бухгалтерским отчетом; передачу
объектов в качестве благотворительных взносов общественным организациям и списание имущества за
счет чистой прибыли предприятия; использование оффшорных зон или свободных зон (закрытых
административно-территориальных образований), в которых действуют дополнительные льготные
условия с целью перевода прибыли в оффшорные компании посредством договора комиссии или
поручения или оказания информационно-консультационных услуг, создания оффшорных предприятий-
диллеров и т.д.
Глава 2. Гипотетическая налоговая система России

2.1. Общие положения
Законом должно быть четко оговорено, что налоговые ставки и налоговая база не должны
подлежать изменению в течение минимально пяти лет в сторону ухудшения прав налогоплательщиков.
Любое изменение налогового законодательства закрепляется законом. Любые правовые акты по
налогообложению, принимаемые представительными органами власти субъектов РФ и местного
самоуправления, не могут противоречить основному закону по налогообложению или выходить за его
пределы. Все законодательные акты по налогообложению, принятые в нарушение основного закона,
являются недействительными и не подлежат исполнению налогоплательщиками. Закон и иные акты по
налогообложению, принятые органами представительной власти, вступают в силу после опубликования в
печати с их принятия. Кроме того, законы и подзаконные акты должны быть опубликованы в течение не
позднее одного месяца до их вступления в законную силу.
В налоговом законодательстве законодательно закрепляются основные определения и
налоговые термины: налог, сбор, пошлина, налогоплательщик, налоговая база, налоговая ставка и
другие необходимые элементы налога, а также четко прописывается порядок уплаты налогов (сборов,
пошлин), права и обязанности налогоплательщиков и налоговых органов.
Законодательно закрепляется, что все юридические и физические лица подлежат
налогообложению, за исключением:
- инвалидов с детства;
- инвалидов I и II групп;
- неработающих пенсионеров;
- граждан, не достигших 16-летнего возраста;
- государственных заведений и учреждений, не осуществляющих коммерческой деятельности и
финансируемых из государственного бюджета.
Все виды доходов граждан и организаций подлежат налогообложению, за исключением:
- пенсий;
- стипендий студентов;
- пособий, выплачиваемых на детей и инвалидов.
На всем экономическом пространстве РФ отменяются все виды льгот и устанавливается единая
налоговая система, единое законодательство, налоговые ставки и правила их исчисления.
Допускается установление или изменение таможенных пошлин и сборов на отдельные виды
товаров исключительно на основании федерального закона.
2.2. Налоговая система РФ
Налоговая система РФ представляет собой совокупность налогов и иных платежей, взимаемых

органами государственной власти с административно-территориальных образований, граждан и
организаций, являющихся налогоплательщиками, а также принципов, форм и порядка их установления,
изменения, отмены уплаты, принятия мер по обеспечению сбора налогов, осуществлению контроля.
Участниками правоотношений в системе налогообложения являются:
1. Государственные административные образования:
- региональные (республики, не являющиеся субъектами иных образований, кроме как РФ, края,
области, г.Москва и Санкт-Петербург);
- местные (республики, входящие в состав других образований РФ, автономные области, округа и
районы субъектов РФ);
- муниципальные (города, районы городов, в том числе г.Москвы и Санкт-Петербурга, поселки,
села и т.д.).
2. Юридические лица (организации).
3. Физические лица (граждане).
4. Органы налоговой службы (таможенной службы).
5. Органы исполнительной власти РФ.
В РФ устанавливаются федеральные, региональные и местные налоги (сборы, пошлины).
Федеральными признаются налоги (платежи), устанавливаемые федеральным законодательством и
обязательные к уплате на всем экономическом пространстве РФ. Региональными признаются налоги
(платежи), устанавливаемые законами субъектов РФ на основании федерального закона о
налогообложении. Местными признаются налоги (платежи), принимаемые представительными органами
местного самоуправления в соответствии с законами субъекта РФ и федеральными законами.
Федеральным законом РФ устанавливаются следующие платежи:
1. Платеж административно-территориального образования РФ (регионального, местного,
муниципального);
2. Налог на доход организации (юридического лица).
3. Налог на доход гражданина (физическое лицо).
4. Государственная пошлина (в т.ч. лицензионный сбор).
5. Таможенная пошлина (сбор).
Законодательством субъекта РФ регулируются налоги (платежи):
1. Дорожный налог.
2. Пошлина на недвижимость (транспорт).
3. Пошлина на природные богатства (землю, леса, водные ресурсы, недра).
4. Коммунальные налоги.
Законодательством местного самоуправления регулируются платежи:
1. Пошлина на лицензируемые виды деятельности.
2. Сборы за виды деятельности (торговлю на рынках, сдачу в аренду помещений и т.д.).
Все налоги (сборы, пошлины), взимаемые с налогоплательщиков, зачисляются в бюджет
муниципального образования и являются источниками его доходов.
Платежи административно-территориальных образований зачисляются:
- с муниципальных образований в местный бюджет (республики, входящей в состав другого
государственного образования, автономной области, округа или района субъекта РФ);
- с местного образования в региональный бюджет (республики, не входящей в состав другого
государственного образования, кроме как в состав РФ, края, области, гг.Москвы и Санкт-Петербурга);
- с регионального образования в государственный бюджет РФ.
Объектами налогообложения признаются доходы, получаемые налогоплательщиками от всех
видов деятельности, недвижимость (строения, транспорт), природные богатства (земля, лес, недра,
водные ресурсы), ввозимые и вывозимые товары и т.д.
Доходами признаются денежные средства и иная материально-вещественная выгода,
получаемая налогоплательщиками в любой форме от всех видов деятельности.
Исчисление суммы налога (сбора, пошлины), подлежащего уплате за установленный налоговый
период, производится налогоплательщиком самостоятельно. Сумма налога и иного платежа исчисляется
из налоговой базы, налоговой ставки по каждому виду налога (платежа) индивидуально. Уплата налогов
и иных платежей осуществляется в сроки, определяемые законодательством. В случае неуплаты
платежей в сроки, установленные законодательством, налогоплательщики уплачивают штраф (пеню) в
соответствии с законом. Контроль за уплатой всех видов платежей (кроме коммунальных услуг)
осуществляется органами государственной налоговой службы.
Уплата всех видов платежей гражданами (физическими лицами) производится через
организации, выплачивающие денежное вознаграждение, и кредитную организацию посредством
платежных документов.
Уплата платежей организациями (юридическими лицами) осуществляется в безналичной форме
через кредитную организацию.
Уплата платежей административно-территориальными образованиями РФ производится в
безналичной форме авансовыми платежными поручениями через кредитную организацию.
Все налогоплательщики самостоятельно составляют и представляют в налоговые органы по
месту учета бухгалтерскую отчетность или налоговую декларацию за соответствующий налоговый
период, установленный законодательством.
2.3. Платеж административно-территориального образования РФ
Данный вид платежа уплачивают:

Региональные образования (субъекты РФ) в федеральный бюджет:
- республики, не входящие в другие образования субъектов РФ, кроме как в состав Российской
Федерации;
- края, входящие в состав РФ;
- области, входящие в состав РФ;
- города Москва и Санкт-Петербург как субъекты РФ;
- автономные области, входящие в состав субъектов РФ;
- автономные округа, входящие в состав субъектов РФ;
- районы, составляющие отдельную административную единицу и входящие в состав субъекта
РФ.
Муниципальные образования в бюджеты местных образований:
- города районного подчинения;
- районы городов, в том числе Москвы и Санкт-Петербурга;
- села, поселки и иные населенные пункты.
Объектами налогообложения региональных образований признаются полученные суммы
платежей от местных образований, налоги на доход с организаций непосредственного подчинения
данным образованиям и доходы от ввоза (вывоза) товаров на таможенную территорию РФ.
Объектами налогообложения местных образований признаются полученные суммы платежей от
муниципальных образований, налоги на доход с организаций непосредственного подчинения данным
образованиям.
Объектами налогообложения муниципальных образований признаются полученные суммы
платежей от органов местного самоуправления, налоги на доход с юридических и физических лиц,
зарегистрированных в налоговых органах данных образований, а также иные платежи, полученные с
организаций и граждан.
Налоговая база административно-территориального образования определяется как общий доход
налогоплательщика, подлежащий налогообложению.
Налоговая ставка на платежи административно-территориальных образований устанавливается
в размере:
- 40 - 45% от налоговой базы (общей суммы платежей) регионального образования (субъекта РФ),
перечисляемых образованием в федеральный бюджет РФ;
- 35 - 40% от налоговой базы (общей суммы платежей) местного образования субъекта РФ,
перечисляемых в бюджет регионального образования (бюджет субъекта РФ);
- 30 - 35% от налоговой базы (общей суммы платежей) муниципального образования,
перечисляемых в бюджет местного образования РФ.
Возможно повышение ставок уплаты платежей на 3 - 5% на субъекты РФ гг.Москву и Санкт-
Петербург, республики Таджикистан, Чувашию, Башкортостан и Мари-Эйл, Краснодарский и
Ставропольский края, Ленинградскую, Московскую, Нижегородскую, Новосибирскую, Ростовскую,
Свердловскую области и другие районы.
Понижение налоговых ставок уплаты платежей на 3 - 5% от налоговой базы возможно на
малонаселенные территориальные образования, недостаточно развитые в экономическом отношении.
Принцип налогообложения должен быть один для всех: вне образования платят платежи в
соответствующие бюджеты. Вместе с тем государство может предусмотреть дотации для тех
территориальных образований, которые слабо развиты в экономическом отношении и не в состоянии
обеспечить развитие региона или социальные условия для населения данного образования.
2.4. Налог на доходы юридических и физических лиц
Налогоплательщиками налога на доход являются все организации (предприятия) независимо от

форм собственности, получающие доходы от всех видов деятельности и подлежащие налогообложению
в соответствии с законодательством. Объектами налогообложения являются все доходы от любых видов
деятельности, полученных в отчетном периоде от источников в РФ и за ее пределами.
Налоговая база юридических и физических лиц определяется как совокупный доход, получаемый
за отчетный период и подлежащий налогообложению. Налоговые ставки на доход юридических лиц
(организаций, предприятий) устанавливается в размере:
- 32% от общей суммы дохода с организаций численностью от 50 до 500 человек;
- 35% от общей суммы дохода с организаций численностью от 500 до 1000 человек;
- 40% от общей суммы дохода с организаций численностью более 1000 человек.
Налоговые ставки с налога на доход с физических лиц устанавливаются в размере:
- 0% при среднемесячном доходе, равном среднемесячному прожиточному минимуму,
определяемому Правительством РФ, за очередной квартал (период) для каждого региона РФ
(территориального образования РФ);
- 10% от совокупного годового дохода, получаемого в размере до 30 тыс.рублей;
- 15% от совокупного годового дохода, получаемого в размере от 30 тыс. до 100 тыс. рублей;
- 20% от совокупного годового дохода, получаемого в размере от 100 тыс. до 200 тыс.рублей;
- 25% от совокупного годового дохода, получаемого в размере от 200 тыс. до 300 тыс.рублей;
- 30% от совокупного годового дохода, получаемого в размере более 300 тыс.рублей.

Налогоплательщиками госпошлины признаются организации и граждане, обращающиеся в суды
всех видов и инстанций, нотариальные конторы и иные учреждения, которые оказывают определенные
услуги и за эти действия уплачивают установленные законом платежи.
Такими государственными учреждениями могут быть суды, нотариальные конторы,
регистрационные палаты, паспортные организации, учреждения регистрации актов гражданского
состояния, государственные учреждения, выдающие различные документы, и т.д.
Сумма государственной пошлины устанавливается в размере в пределах от минимального
размера оплаты труда (МРОТ) или фиксированного размера оплаты за оказанную услугу.
В законодательстве возможно предусмотреть льготы исключительно для инвалидов I и II групп,
неработающих пенсионеров и государственных учреждений, не занимающихся коммерческими видами
2.6. Таможенная пошлина
Таможенная пошлина является обязательным платежом, уплачиваемым налогоплательщиком в

силу перемещения товаров через таможенную границу РФ. К таможенным платежам можно отнести:
- таможенную пошлину, устанавливаемую на товар, перемещаемый через таможенную границу
(ввоз, вывоз);
- сбор за оформление документов;
- сбор за хранение товаров;
- сбор за сопровождение товаров.
Налогоплательщиками платежей являются юридические и физические лица, осуществляющие
перемещение товаров через границу.
Объектом налогообложения признаются товары, перемещаемые через границу РФ, за
исключением товаров государственного назначения.
Налоговая база таможенных платежей определяется как стоимость товаров (работ, услуг) или их
объемная характеристика в натуральном исчислении (количество, масса, объем и т.д.).
Ставки таможенных пошлин (сборов) являются едиными и одинаково применяются к товарам,
имеющим одинаковые коды товарной номенклатуры, и не подлежат изменению в зависимости от лиц,
перемещающих товары через границу, видов сделок и иных обстоятельств.
Ставки ввозных и вывозных таможенных платежей устанавливаются федеральным
законодательством не чаще одного раза в 2-3 года.
В целях защиты экономических интересов РФ в случаях, когда ввоз или вывоз товаров наносит
или может нанести ущерб государству или товаропроизводителям, Федеральным законом могут быть
установлены особые ставки на определенные виды товаров.
2.7. Пошлина на недвижимость
Налогоплательщиками признаются юридические и физические лица, являющиеся

собственниками объектов недвижимости, в том числе транспортных средств.
Объектами налогообложения признаются: здания, строения, сооружения, помещения и
транспортные средства.
Налоговая база в отношении каждого объекта обложения определяется исходя из рыночной
стоимости или стоимости, определяемой государственными организациями и комиссиями.
Налогооблагаемая база на недвижимость жилого назначения не должна, например, превышать 5% от
оценки рыночной стоимости.
Конкретные ставки пошлин устанавливаются законодательными органами власти субъектов РФ с
учетом категорий объектов недвижимости и видов транспорта.
2.8. Пошлина на природные богатства
Налогоплательщиками признаются организации и граждане, являющиеся собственниками

природных богатств или их арендаторами и пользователями.
Объектами налогообложения признаются земельные участки, лесные угодья, леса, водные
ресурсы, недра, с которых извлекается доход юридическими и физическими лицами.
Налоговая база, с которой взимается пошлина, определяется как кадастровая стоимость объекта
налогообложения. Порядок определения кадастровой стоимости устанавливается федеральным
законом. Информация о кадастровой стоимости объектов налогообложения и ставках пошлин по
каждому виду объектов публикуется в официальных документах государства. Ставки пошлин по видам
объектов устанавливают законодательные органы субъектов РФ исходя из Федерального закона РФ.
2.9. Коммунальные платежи
Коммунальные платежи, как и любой иной платеж, должны быть узаконены законодательным
актом субъекта РФ.
Объектом налогообложения и налоговой базой признаются оказываемые организациям и
гражданам услуги в виде материальных вещей, обеспечивающих коммунальные удобства и средства
связи.
Объектами коммунальных услуг признаются: газ, электроэнергия, жилье, водоснабжение,
благоустройство, радио, телевидение, телефонизация и др.
Уплата коммунальных услуг производится в сроки, определяемые законодательными актами
субъектов РФ. Коммунальные платежи, как и другие виды налогов и пошлин, являются средствами
формирования бюджета.
Конкретные ставки платежей по каждому виду коммунальных услуг устанавливаются
законодательными актами субъектов РФ и не могут изменяться чаще, чем один раз в год.
Рассмотрев гипотетическую налоговую систему, можно констатировать, что такая система
является простой, прозрачной, эффективной в собираемости налогов, оптимальной по составу
налоговых органов (только налоговые органы в субъектах РФ и таможенные посты) и главное, система
заинтересовывает административно-территориальные образования более полно собирать платежи в
интересах развития региона и его населения.
Раздел IV. Особенности налоговых систем стран СНГ
Глава 1. Налоговые системы стран СНГ
Несмотря на негативные тенденции распада единого народно-хозяйственного комплекса СССР, в

том числе и налоговой системы, государства - члены СНГ сохранили общие черты и связи. В этом плане
важной проблемой стран является гармонизация налоговых отношений. В частности, объединение и
унификация внутреннего рынка, интенсификация интеграционных процессов; упразднение налоговых
границ и создание условий для свободного перемещения товаров; рационализация структур налоговых
систем и унификация порядка их исчисления и взимания.
В настоящее время между странами СНГ действует единая "Товарная номенклатура
внешнеэкономической деятельности СНГ", двусторонние соглашения России с отдельными странами
СНГ об избежании двойного налогообложения в отношении налогов на доходы и имущество, о
сотрудничестве и взаимной помощи по вопросам соблюдения налогового законодательства, о снятии
ограничений в хозяйственной деятельности и др. При осуществлении торговли в пределах СНГ налог на
добавленную стоимость взимается по принципу "страны происхождения товара". Это означает, что
налогом облагаются экспортируемые и не облагаются импортируемые товары.
Вместе с тем различия в национальных законодательствах препятствуют формированию общего
рыночного пространства стран СНГ. В частности, налог на прибыль, налог на добавленную стоимость,
акцизы, подоходный налог с физических лиц, налог на недвижимость, земельный налог имеют место в
налоговых ставках стран СНГ. Однако налоговая система каждой страны имеет свои особенности, что и
является препятствием на пути интеграционных процессов между странами СНГ.
Особенности налогообложения проанализируем на примере Белоруссии, Азербайджана,
Казахстана и Украины. При этом отметим, что косвенные налоги во всех странах оказывают большое
влияние на политику ценообразования.
Важнейший косвенный налог - налог на добавленную стоимость. Общий порядок исчисления
НДС всеми странами СНГ позаимствован из опыта западноевропейских стран, хотя и с национальными
особенностями. В рамках СНГ была достигнута унификация ставки в размере 20%. В то же время
существуют различия в перечнях товаров, облагаемых по ставке 10% и нулевой ставке.
При взимании акцизов в рамках Таможенного союза имеет место проблема двойного
налогообложения, что ведет к искусственному повышению цен на импортируемые виды товаров и
препятствует развитию взаимной торговли. Имеются различия в перечнях подакцизных товаров, их
ставках, что препятствует оформлению таможенных пошлин. В каждой стране установлены на
большинство товаров специфические ставки акцизов, причем в национальных валютах, что усложняет
процесс выравнивания этих ставок.
Налог на прибыль и подоходный налог с юридических лиц является неотъемлемой частью
налоговой системы всех стран СНГ, хотя имеются и некоторые особенности. В большинстве стран
плательщиками данных видов налогов являются все юридические лица, в том числе иностранные. В
Кыргызстане уплачивают только юридические лица-резиденты, в Белоруссии в качестве плательщиков
выступают участники договоров о совместной деятельности, в России прибыль от совместной
деятельности учитывается у каждого участника договора и облагается по общей ставке.
Имеются существенные различия и в ставках налогов. В России, Казахстане, Кыргызстане и
Таджикистане основная ставка налога на прибыль установлена в размере 30% (в настоящее время в
России 24%), в Белоруссии - 25% и т.д.
Местные органы власти устанавливают фиксированные суммы налогов на прибыль с учетом
товарооборота, ассортимента товара и вида торговой организации. Объектом налогообложения в России
является валовая прибыль, в Белоруссии - балансовая прибыль, в Казахстане и Кыргызстане -
совокупный облагаемый доход, в Таджикистане - разница между валовым доходом и вычетами.
Наиболее унифицированный налог в рамках Таможенного союза - налог на имущество
юридических лиц. Он взимается во всех странах, кроме Кыргызстана. Плательщиками налога являются
все предприятия и организации. Ставка налога достаточно низкая и составляет в Таджикистане 0,5%, в
Белоруссии и Казахстане - 1%, в России - 2% в пределах которых власти субъектов РФ устанавливают
конкретную ставку налога.
1.1. Республика Азербайджан
Правительство Республики Азербайджан начиная с 1995 г. в результате проводимых реформ в

экономической области предусматривало введение высоких ставок налогообложения, сокращение
государственных расходов, увеличение процентных ставок по кредитам.
Налоговую систему Азербайджана образует совокупность налогов, законодательно закрепленных
проводимыми актами.
1.1.2 Налог на прибыль
Плательщиками налога являются организации и предприятия, в том числе банки, страховые и

иные учреждения, которые в соответствии с законодательством являются юридическими лицами.
Освобождены от налога предприятия, которые приобрели патенты на ведение предпринимательской
деятельности, в частности, Национальный банк и его учреждения, предприятия и учреждения,
финансируемые из государственного бюджета.
При исчислении налога налогооблагаемая прибыль уменьшается на сумму капитальных
вложений производственного назначения, а также средств, направляемых на погашение банковских
кредитов.
В аналогичном порядке налогооблагаемая прибыль уменьшается на сумму отчислений в
благотворительные организации, экологические и оздоровительные фонды, религиозные организации,
организации инвалидов и их предприятия, а также на сумму средств, перечисляемых предприятиями в
учреждения здравоохранения, народного образования, социального обеспечения, спорта, культуры и
искусства, другим общественным организациям.
Ставка налога на прибыль уменьшается на 50% тем предприятиям, у которых инвалиды
составляют не менее 50% от общего числа работников. У банковских и других кредитных учреждений
налогооблагаемая прибыль уменьшается на сумму прибыли, направляемой на создание резервов для
покрытия кредитов, в размере 20% от их объема. Ставка налога на прибыль начиная с 1997 г. по 1999 г.
менялась с 35% до 27%.
Плательщиками налога являются предприятия и организации (юридические лица), включая

предприятия с иностранными инвестициями, полные товарищества, индивидуальные частные
предприниматели и физические лица, осуществляющие предпринимательскую деятельность без
образования юридического лица при импорте товаров.
Объектом налогообложения НДС являются обороты по реализации товаров, работ и услуг. От
обложения НДС освобождаются стоимость выкупленного в порядке приватизации имущества, арендная
плата, операции по страхованию, выдача ссуд, денежные вклады, услуги в сфере народного
образования, культуры и искусства, религиозные объединения. Освобождены от уплаты налога товары,
произведенные предприятиями инвалидов, обороны, по всем видам купли-продажи продукции СМИ,
средства в виде кредитов и ссуд.
Облагаются по нулевой ставке товары, экспортируемые за пределы государств СНГ, а в страны
СНГ, применяющие НДС на товары, импортируемые из Азербайджана, товары и услуги, используемые
для пользования дипломатическими представительствами, услуги городского транспорта, учебники и
детская литература.
Первоначально ставка налога составляла 28%, но в настоящее время уменьшена до 20%.
1.1.4 Акцизы
Плательщиками акцизов являются юридические лица, в том числе предприятия с иностранными

инвестициями, и физические лица, реализующие товары и оказывающие услуги. При вывозе товаров, не
облагаемых акцизами, юридические лица уплачивают акцизы по ставкам, установленным для товаров,
реализуемых за пределами республики. Реализация подакцизных товаров, экспортируемых за пределы
стран СНГ, акцизами не облагается. Кабинету министров предоставлено право расширять или сокращать
перечень подакцизных товаров и услуг, повышать или снижать ставки акцизов.
1.1.5. Подоходный налог
Плательщиками налога являются физические лица и иностранные граждане, постоянно

проживающие на территории республики (не менее 183 дней календарного года). Объектом налога
выступают доходы граждан за месяц и год. Некоторым категориям граждан предоставлены льготы по
уплате налога, например, лицам, потерявшим трудоспособность. Освобождаются от уплаты налога все
виды пенсий, пособия, выдаваемые семьям погибших военнослужащих, стипендии, выигрыши лотерей,
алименты и т.д. Суммы годовых до 1,2 млн. манатов не облагаются налогом. Доходы, превышающие эту
сумму, облагаются по ставке 12%, а суммы свыше 60 млн. манатов - по ставке 35%.
Плательщиками налога выступают юридические лица, предприятия с иностранными

инвестициями и международные организации, занимающиеся хозяйственной деятельностью. Объектом
налога являются находящиеся на балансе организации основные средства. Предприятия уплачивают
налог в размере 0,5% от стоимости имущества, физические лица уплачивают налог в размере 0,1% от
инвентаризационной стоимости зданий.
Пошлины взимаются при подаче исковых заявлений в суды, при проведении нотариальных
операций, регистрации браков, оформлении зарубежных поездок и т.д. Ставки пошлин определяются
специальным решением правительства республики.
В Азербайджане функционирует Государственный пенсионный фонд, средства которого

используются на выплату пенсий и пособий. Средства фонда формируются за счет налога на
социальное страхование и прямых трансфертов из госбюджета. Ставка налога на социальное
страхование снижена с 40% (1993 г.) до 33% в 2000 г.
1.2 Республика Беларусь
Налоговая система Беларуси определена законом 1991 г. "О налогах и сборах, взимаемых в
бюджет Республики Беларусь".
Кроме того, в бюджет поступают и другие виды платежей. Зачисление налогов и сборов в
местные бюджеты регулируется законом "О местном управлении и самоуправлении в Республике
Беларусь".
Налоговая система включает 17 налогов и платежей. Некоторые налоги состоят из нескольких
самостоятельных видов платежей. Например, платежи в дорожные фонды включают 7 налогов, сборов и
отчислений, имеющих свою налоговую базу и методику расчета.
Наиболее важным из налогов является налог на добавленную стоимость, который формирует
бюджет на 25%.
В республике существует множество платежей, поступающих в государственные целевые
бюджетные фонды, которые устанавливаются как законодательством, так и решением правительства,
причем не носящих налогового характера. В частности, отчисления в фонд поддержки производителей
сельскохозяйственной продукции и продовольствия, отчисления для финансирования расходов на
содержание жилищного фонда, платежи в дорожные фонды, платежи в фонды по ликвидации
последствий аварии на Чернобыльской АЭС, на содержание детских дошкольных учреждений и т.д.
По источникам уплаты налоги и сборы Республики Беларусь можно классифицировать
следующим образом (рис.3).
┌──────────────────────┬────────────────────────┬───────────────────────┐
│Выручка от реализации │ Прибыль │Издержки производства и│
│ продукции (работ, │ │ обращения │
│ услуг) │ │ │
├──────────────────────┼────────────────────────┼───────────────────────┤
│ 1 │ 2 │ 3 │
├──────────────────────┼────────────────────────┼───────────────────────┤
│Налоги и сборы: │Налоги и сборы: │Налоги: │
│ │ │ │
│1. Налог на│1. Налог на прибыль. │1. Таможенная пошлина. │
│добавленную стоимость │2. Налог на│2. Государственная│
│2. Акцизы │недвижимость. │пошлина. │
│3. Налог на продажу│3. Налог на приобретение│3. Экологическая│
│топлива │автотранспортных │пошлина. │
│4. Сбор за услуги │средств. │4. Платежи за землю. │
│Отчисления: │4. Транспортный сбор. │5. Чрезвычайный налог│
│1. В дорожный фонд│ │для ликвидации│
│пользователями │ │последствий катастрофы│
│автодорог │ │на ЧАЭС. │
│2. В фонд поддержки│ │6. Сбор за проезд│
│производителей с/х│ │автотранспортных │
│продукции. │ │средств. │
│3. Целевые сборы в│ │Отчисления: │
│местный бюджет (на│ │1. В фонд социальной│
│финансирование │ │защиты населения. │
│расходов, связанных с│ │2. В фонд содействия│
│содержанием и ремонтом│ │занятости и др. │
│жилищного фонда, на│ │ │
│сельское хозяйство, на│ │ │
│содержание ДДУ и др. │ │ │
└──────────────────────┴────────────────────────┴───────────────────────┘
Рис.3 Налоги Республики Беларусь
1.3. Республика Казахстан
В Казахстане действует система общегосударственных налогов, регулирующих государственный

бюджет, а также местные налоги, являющиеся источниками местных бюджетов (рис.4).
┌───────────────────────────────────┬───────────────────────────────────┐
│ Общегосударственные налоги │ Местные налоги и сборы │
├───────────────────────────────────┼───────────────────────────────────┤
│ 1 │ 2 │
├───────────────────────────────────┼───────────────────────────────────┤
│1. Подоходный налог с юридических и│1. Земельный налог. │
│физических лиц. │2. Налог на имущество юридических и│
│2. Налог на добавленную стоимость. │физических лиц, занимающихся│
│3. Акцизы. │предпринимательской деятельностью. │
│4. Налог на операции с ценными│4. Налог на транспортные средства. │
│бумагами. │5. Сборы за право занятия│
│5. Специальные платежи и налоги│отдельными видами деятельности. │
│недропользователей. │6. Сбор с аукционных продаж. │
└───────────────────────────────────┴───────────────────────────────────┘
Рис.4. Налоги Республики Казахстан
Налог на добавленную стоимость является важнейшим в налоговой системе Казахстана. Объект

обложения и облагаемый оборот осуществляется как и в России. Плательщиками налога являются все
юридические лица, осуществляющие деятельность через организации, а также физические лица,
осуществляющие предпринимательскую деятельность. Налог имеет особенности. В частности, в
облагаемый оборот по подакцизным товарам не включаются суммы акцизов; налогооблагаемой базой по
импортным товарам является только таможенная стоимость товаров и транспортных средств, что
соответствует принципу однократности налогообложения.
Ставка НДС устанавливается в размере 20% от облагаемого оборота, а на продовольственные
товары, скот и птицу в живом весе, продукты детского питания и др. виды питания - 10%. По нулевой
ставке облагаются экспортируемые товары, международные перевозки товаров, пассажиров, животных,
почты и др.
Плательщиками подоходного налога с юридических и физических лиц являются все юридические
и физические лица, граждане иностранных государств и лица без гражданства. Объектом обложения
выступает облагаемый доход, который начисляется как разница между совокупным годовым доходом и
соответствующими вычетами. Совокупный доход состоит из доходов, полученных в Казахстане и за его
пределами. В совокупный доход входят доходы от предпринимательской деятельности; доходы,
получаемые в виде оплаты труда и пенсионных выплат; имущественный доход физических лиц.
Доход от предпринимательской деятельности включает доходы от реализации продукции (работ,
услуг), доходы от прироста стоимости при реализации зданий и сооружений, доходы от дивидендов,
процентов и т.д.
К доходам, получаемым в виде оплаты труда, относят все виды доходов физического лица за
работу по найму. К имущественному доходу физических лиц относят прирост от реализации видов
активов с учетом корректировки их стоимости на инфляцию: недвижимого имущества, ценных бумаг,
валюты, ювелирных изделий, произведений искусства и антиквариата.
Из совокупного дохода юридических и физических лиц вычитаются все расходы, связанные с его
получением, В том числе по оплате труда, выплате социальных благ работникам, отчисления в фонды,
выплаты штрафов, убытки и т.д.
Не облагаются налогом государственные пенсии, стипендии и пособия, алименты, стоимость
имущества, полученного в виде дарения или наследования, гуманитарная помощь, материальная
помощь из бюджета.
Налогооблагаемый доход юридического лица облагается налогом по ставке 30%. Исключение
составляют лица, для которых земля является средством производства. Они уплачивают налог по ставке
10% от дохода.
Акцизами облагаются не только товары, произведенные на территории республики, но и
импортные товары, игорный бизнес. Перечень подакцизных товаров является единым как для
внутренних производителей, так и для импортируемых товаров. Конкретные ставки на товары
утверждаются правительством.
Налогообложение пользователей недр в зависимости от вида контракта подразделяют на две
категории. Первая предусматривает уплату пользователями недр всех видов налогов и других платежей,
установленных законодательством республики. Вторая предусматривает уплату (передачу)
пользователями недр доли республики Казахстан по разделу продукции, а также уплату налогов:
подоходного налога с юридических лиц, дохода постоянного учреждения иностранного юридического
лица, НДС, бонусов, роялти, сбора за право занятия отдельными видами деятельности.
Специальные платежи и налоги пользователей недр включают бонусы (подпиской,
коммерческого обнаружения, добычи), роялти, налог на сверхприбыль. Все виды бонусов и роялти
являются вычетами при определении облагаемого дохода для подоходного налога и налога на
сверхприбыль.
1.4. Украина
В систему налогообложения входит 17 видов общегосударственных налогов, 16 местных налогов

и сборов (рис.5).
┌───────────────────────────────────┬───────────────────────────────────┐
│ Общегосударственные налоги │ Местные налоги и сборы │
├───────────────────────────────────┼───────────────────────────────────┤
│ 1 │ 2 │
├───────────────────────────────────┼───────────────────────────────────┤
│1. Налог на добавленную стоимость. │1. Налог с рекламы. │
│2. Акцизный сбор. │2. Коммунальный налог. │
│3. Налог на прибыль предприятий. │3. Гостиничный сбор. │
│4. Налог на доходы физических лиц. │4. Сбор за парковку автотранспорта.│
│5. Таможенная пошлина. │5. Рыночный сбор. │
│6. Государственная пошлина. │6. Сбор за выдачу ордера на кварти-│
│7. Налог на недвижимое имущество│ ру. │
│(недвижимость) │7. Курортный сбор. │
│8. Плата (налог) за землю. │8. Сбор за участие в бегах на иппо-│
│9. Рентные платежи. │дроме. │
│10. Налог с владельцев транспортных│9. Сбор за выигрыш в бегах на иппо-│
│средств. │дроме. │
│11. Налог на промысел. │10. Сбор с лиц, участвующих в игре│
│12. Сбор за геолого-разведыватель-│на тотализаторе на ипподроме. │
│ные работы. │11. Сбор за право использования│
│13. Сбор за специальное использова-│местной символики. │
│ние природных ресурсов. │12. Сбор за право проведения кино-│
│14. Сбор за загрязнение окружающей│и телесъемки. │
│среды. │13. Сбор за право проведения мест-│
│15. Сбор на обязательное социальное│ного аукциона (распродажи, лотерей)│
│страхование. │14. Сбор за проезд по территории│
│16. Сбор на обязательное государст-│приграничных областей автотранспор-│
│венное пенсионное страхование. │та, следующего за границу. │
│17. Сбор в Государственный иннова-│15. Сбор за выдачу разрешения на│
│ционный фонд. │размещение объектов торговли и сфе-│
│ │ры услуг. │
│ │16. Сбор с владельцев собак. │
└───────────────────────────────────┴───────────────────────────────────┘
Рис.5. Налоги Украины
Налог на добавленную стоимость является образующим в системе бюджета, доля которого

составляет около 60% от всех поступлений. Налог взимается по унифицированной ставке, поэтому по
данному налогу предусмотрено много льгот. Объектом обложения при экспорте является стоимость
продукции. Плательщики налога и методика начисления налога аналогичны российским.
Подоходный налог с физических лиц аналогичен российскому налогу.
Плательщиками за землю являются землевладельцы и землепользователи. Объектами
обложения выступают земельные участки, находящиеся в пользовании. Формами платы за землю
являются земельный налог и арендная плата. Размер земельного налога зависит от площади земельного
участка, его денежной оценки и налоговой ставки. Условия, размер и сроки арендной платы за землю
устанавливаются арендодателем и арендатором. Арендодателями земли являются местные органы
власти и собственники земли. Если арендодателем выступают сельские, городские районные Советы, то
арендаторы самостоятельно уплачивают арендную плату в бюджет. Ставки налога на земельные участки
устанавливаются в процентах дифференцированно в зависимости от цели использования (пашня,
сенокос, пастбище, строительство и т.д.). Кроме того, введены коэффициенты, повышающие ставки
земельного налога в зависимости от историко-культурного значения земельных участков сверх
установленной нормы.
Плата за специальное использование водных ресурсов для нужд энергетики вносится всеми
субъектами предпринимательской деятельности независимо от статуса юридического лица. Нормативы
платы утверждает правительство. К установленным нормативам применяются коэффициенты: 0,1 - для
предприятий жилищно-коммунального хозяйства; 0,2 - для сельскохозяйственных нужд; 0,5 - для
электростанций; 0,8 - для производителей риса.
Система местных налогов и сборов включает два вида налогов и сборов и 14 сборов.
Обязательными являются коммунальный налог и сборы за выдачу разрешений на торговлю, сферу услуг,
за парковку транспорта, за выдачу ордера на квартиру, с владельцев собак. Остальные налоги могут
вводиться органами местной власти.
Плательщиками коммунального налога являются все юридические лица, кроме бюджетных
организаций и сельскохозяйственных предприятий. Налог установлен в размере 10% годового фонда
оплаты минимального размера оплаты труда и среднемесячной численности штатных работников.
Сбор за проезд по территории приграничных областей автотранспорта, следующего за границу,
уплачивают юридические лица и граждане, следующие за границу. Размер ставки налога для
юридических лиц и граждан Украины составляет 0,5% не облагаемого налогом минимума доходов
граждан. Конкретные ставки налога зависят от марки и мощности транспортного средства.
Рыночный сбор уплачивают юридические лица и граждане, осуществляющие торговлю на
рынках, кроме стационарных пунктов торговли, которые платят все виды налогов как юридические лица.
Ставку налога устанавливают органы местной власти, но не более трех МРОТ для юридических лиц и не
более 20% МРОТ - для граждан.
Плательщиками гостиничного сбора являются лица, проживающие в гостиницах. Объектом
обложения является суточная стоимость нанимаемого жилья. Ставка налога устанавливается в размере
не более 20% от стоимости найма жилья. Отчисления на строительство, реконструкцию, ремонт и
содержание автомобильных дорог общего пользования являются обязательными платежами. Средства
зачисляются на отдельные счета бюджетов и имеют целевое назначение. Платежи включают в себя
отчисления средств предприятиями, сборы от продажи ГСМ, отчисления от доходов от эксплуатации
автотранспорта, сборы за проезд по автодорогам Украины и налоги с владельцев транспортных средств.
Ставки по отчислениям средств предприятиями зависят от вида хозяйственной деятельности,
например, промышленные, строительные и транспортные организации отчисляют от 0,4 до 1,2% от
стоимости объемов произведенной продукции, заготовительные и сбытовые от 0,03 до 0,06% от
товарооборота. Ставки по отчислениям от доходов от эксплуатации автотранспорта установлены в
размере 2%. Плательщиками отчислений являются автотранспортные предприятия независимо от форм
собственности.
Налог с владельцев транспортных средств уплачивают все юридические и физические лица,
зарегистрированные как владельцы транспортных средств. Ставки налога установлены в евро на 100
см.куб. объема цилиндра двигателя, на 1 кВт по средствам с электродвигателями и на 1 см длины по
яхтам, катерам, лодкам.
Отчисления в фонд социальной защиты инвалидов осуществляют все организации независимо
от форм собственности. Размер отчислений установлен в размере средней годовой заработной платы
одного работника предприятия за каждое не созданное рабочее место для трудоустройства инвалида.
Сбор в Государственный инновационный фонд уплачивают все субъекты предпринимательской
деятельности независимо от форм собственности. Сбор уплачивается по ставке в размере 1% от
стоимости реализованной продукции (товаров, работ, услуг) за вычетом НДС и акцизного сбора.
1.5. Кыргызстан. Молдова. Таджикистан
Налоговые системы Кыргызстана, Молдовы и Таджикистана, как и других стран СНГ,

насчитывают по несколько налогов и сборов, имеющих национальные особенности по объектам
обложения, налогоплательщикам и ставкам, виды которых приведены на рис.6.
┌──────────────┬────────────────────────────┬───────────────────────────┐
│ Страна │ Общегосударственные налоги │ Местные налоги и сборы │
├──────────────┼────────────────────────────┼───────────────────────────┤
│ 1 │ 2 │ 3 │
├──────────────┼────────────────────────────┼───────────────────────────┤
│Кыргызстан │1. Подоходный налог с физи-│1. Курортный налог. │
│ │ческих лиц. │2. Налог на реализацию. │
│ │2. Налог на прибыль юриди-│3. Сбор с владельцев собак.│
│ │ческих лиц. │4. Гостиничный налог. │
│ │3. Налог на добавленную│5. Сбор за право проведения│
│ │стоимость. │аукционов, выставок, кон-│
│ │4. Акцизный налог. │курсов. │
│ │5. Земельный налог. │6. Сбор за парковку авто-│
│ │ │транспорта. │
│ │ │7. Налог на право использо-│
│ │ │вания местной символики. │
│ │ │8. Сбор со сделок, совер-│
│ │ │шенных на биржах. │
│ │ │9. Сбор за вывоз мусора. │
│ │ │10.Налог с граждан, выращи-│
│ │ │вающих цветы в тепличных│
│ │ │условиях и реализующих их│
│ │ │населению. │
│ │ │11. Налог на право охоты и│
│ │ │рыболовства. │
│ │ │12. Налог с туристов, выез-│
│ │ │жающих в дальнее зарубежье.│
│ │ │13. Налог с казино. │
│ │ │14. Налог за оказание плат-│
│ │ │ных услуг населению и с│
│ │ │розничных продаж │
│ │ │15. Налог на неиспользуемые│
│ │ │производственные и│
│ │ │торгово-бытовые площади. │
│ │ │16. Налог с владельцев│
│ │ │транспортных средств. │
├──────────────┼────────────────────────────┼───────────────────────────┤
│Молдова │1. Подоходный налог. │1. Земельный налог. │
│ │2. Налог на добавленную│2. Налог на недвижимость. │
│ │стоимость. │3. Налог на использование│
│ │3 Акцизы. │природных ресурсов. │
│ │4. Приватный налог. │4. Сборы за благоустройство│
│ │5. Таможенная пошлина. │территории. │
│ │6. Сборы, взимаемые в дорож-│5. Сбор за право проведения│
│ │ный фонд. │аукционов и лотерей. │
│ │ │6. Гостиничный сбор. │
│ │ │7. Сбор за размещение рек-│
│ │ │ламы. │
│ │ │8. Сбор за использование│
│ │ │местной символики. │
│ │ │9. Сбор за размещение объ-│
│ │ │ектов торговли. │
│ │ │10. Рыночный сбор. │
│ │ │11. Сбор за парковку│
│ │ │транспорта. │
│ │ │12. Курортный сбор. │
│ │ │13. Сбор с владельцев собак│
│ │ │14. Сбор за проведение ки-│
│ │ │но- и телесъемок. │
│ │ │15. Сбор за пересечение│
│ │ │границы. │
│ │ │16. Сбор за право продажи в│
│ │ │таможенной зоне. │
│ │ │17. Сбор за право оказания│
│ │ │услуг по перевозке пассажи-│
│ │ │ров. │
├──────────────┼────────────────────────────┼───────────────────────────┤
│Таджикистан │1. Подоходный налог с физи-│1. Налог с розничных продаж│
│ │ческих лиц. │2. Налог на недвижимое иму-│
│ │2. Налог на прибыль с юриди-│щество физических лиц. │
│ │ческих лиц. │3. Налог на содержание об-│
│ │3. Налог на добавленную│щественного пассажирского│
│ │стоимость. │транспорта. │
│ │4. Акцизы. │ │
│ │5. Налог с продаж. │ │
│ │6. Таможенная пошлина. │ │
│ │7. Государственная пошлина. │ │
│ │8. Социальные взносы. │ │
│ │9. Земельный налог. │ │
│ │10. Налоги недропользовате-│ │
│ │лей. │ │
│ │11. Налог на имущество пред-│ │
│ │приятий. │ │
│ │12. Налог с пользователей│ │
│ │автомобильных дорог. │ │
│ │13. Налог с владельцев авто-│ │
│ │транспортных средств. │ │
│ │14. Налог, уплачиваемый│ │
│ │субъектами малого предприни-│ │
│ │мательства. │ │
└──────────────┴────────────────────────────┴───────────────────────────┘
Рис.6. Налоги Кыргызстана, Молдовы и Таджикистана
Раздел V. Налоговые системы зарубежных стран
Глава 1. Характеристика налоговых систем зарубежных стран
1.1. Тенденции развития налоговых систем
Важнейшим, определяющим фактором в развитии налогообложения в экономически развитых

странах является тенденция глобализации мировой экономики. Переход субъектов предпринимательства
разных стран к сотрудничеству, размещению капиталов в разных странах и организации производств в
различных экономических зонах позволил налогоплательщику самому выбрать страну, в которой будет
уплачена часть налоговых платежей. При этом в стране, на территории которой реализуются отдельные
этапы производственного процесса, налицо будет наблюдаться сокращение налоговой базы. А наличие
низких налоговых ставок в одном из государств становится фактором, влияющим на размещение
инвестиционных потоков денежных средств. Причем глобализация экономики окажет влияние на
собираемость как прямых, так и косвенных налогов. В частности, повышение акцизов на какой-либо
товар в одной стране в условиях ликвидации таможенных границ непременно породит бум "туристов" в
страну с целью приобретения дешевого товара. В условиях глобализации экономики становится
очевидным факт противоречия между глобальным характером налогообложения и доходами
юридических и физических лиц. Данная ситуация обострит конкуренцию между государствами за право
сбора налогов с субъектов предпринимательства. Особенно это становится заметным в условиях
создания оффшорных зон и "налоговых гаваней" в странах, которые предоставляют предпринимателям
возможности законной оптимизации налоговых платежей.
Несмотря на то, что промышленно развитые страны отказались от ликвидации оффшорных зон и
"налоговых гаваней", но вместе с тем приняли пакет налоговых мер, ориентирующих национальные
налоговые системы не на конфронтацию с "налоговыми гаванями", на снижение высоких налоговых
ставок до пониженных их размеров. Это достигается за счет льгот или прямых субсидий и компенсаций
для экспортной деятельности инвестирования, создания новых рабочих мест и т.д. Это положение
весьма благоприятно может сказаться на тех компаниях, которые не ведут активной производственной
деятельности в странах основного местонахождения. Кроме того, в развитых странах нередко
предоставляются отсрочки от налогообложения доходов, полученных за рубежом. Все государства
понимают, что даже выведенные в оффшорные зоны капиталы только базируются в них, а реально
функционируют в промышленно развитых странах. В эти же страны переводятся и доходы с этих
капиталов. Правительства развитых стран осознают, что жесткая позиция по отношению к
налогообложению и взаимоотношениям крупных компаний с "налоговыми гаванями" может побудить
инвесторов и компании покинуть данную страну. Правительства развитых стран понимают, что
"налоговые гавани" или "убежища" играют важную роль в смягчении остроты конкурентной борьбы и
противоречий между развитыми странами за привлечение капиталов и дают правительству важный
аргумент для внутриполитической борьбы в них, позволяя властям защищать предоставление
существенных налоговых льгот предпринимателям.
Однако в рамках данной конкуренции предприниматели промышленно развитых стран
рассматривают реформу налогообложения как одну из основных и первоочередных задач в сторону
упрощения налоговой системы, что позволит минимизировать нарушение принципа справедливости
Для решения этой задачи в области прямого налогообложения используется концепция
совокупного дохода налогоплательщика, который включает все виды финансовых доходов, полученных
за определенный период времени. Принятие данной концепции означает существенное расширение
базы обложения подоходными налогами, поскольку в облагаемую базу включаются не только прямые
доходы, но и доходы от недвижимости, ценных бумаг, прироста капиталов и других доходов. Одной из
важнейших тенденций в реформировании налогообложения доходов граждан в промышленно развитых
странах наметилась тенденция увеличения вычетов и налоговых льгот, учитываемых при
налогообложении доходов населения.
В сфере корпоративного налогообложения наблюдаются тенденции снижения общей ставки
налога с одновременным расширением налогооблагаемой базы. В этом государство преследует цели
поддержания конкурентоспособности национальной налоговой системы, соблюдения принципа
справедливости при налогообложении и поддержания достигнутого уровня государственных доходов.
В ряде промышленно развитых стран существуют различные подходы к проблеме
налогообложения распределяемой и перераспределяемой прибыли. В частности, прибыль облагается
как на уровне компании, так и на уровне акционера; наблюдается уменьшение налогооблагаемой
прибыли на уровне компании и уровне акционера; установление специальных ставок на распределяемую
прибыль и др.
Общей практикой косвенного налогообложения в развитых странах является использование
налога на добавленную стоимость.
Анализ налоговой политики промышленно развитых стран свидетельствует, что одной из главных
закономерностей этих стран является повышение роли налогов на потребление. В частности, удельный
вес налогов на потребление этих стран вырос с 12 до 18% при практически неизменной доле налога на
прибыль и подоходного налога. Промышленно развитые страны в качестве обязательного условия
вступления в страны ЕС выдвинули условие введения в национальную налоговую систему НДС на
уровне 15 - 20%, что, по их мнению, будет способствовать выравниванию условий конкуренции для
субъектов экономики в различных странах.
1.2. Налоговая система Бельгии
Для налоговой системы Бельгии характерна роль косвенного налогообложения. Стандартная

ставка налога на добавленную стоимость установлена в размере 21%.
От обложения НДС освобождены банки, страховые компании, услуги юристов, учителей, врачей,
больницы, международные перевозки, поставки самолетов и судов.
Пониженные ставки налога установлены при строительстве жилых домов - 12%, на
сельскохозяйственное сырье, медикаменты, книги, газеты, коммунальные услуги, услуги пассажирского
транспорта, гостиничный бизнес - 7%.
Акцизы взимаются с нефтепродуктов, электроэнергии, табачных изделий, крепких спиртных
напитков, вина, пива, безалкогольных напитков, кофе, наружной рекламы и игорного бизнеса.
Взимаются налоги с транспортных средств, недвижимости, наследования н дарения, регистрации
различных видов деятельности.
Ставки налога на наследование и дарение для прямых наследников составляют от 3 до 30%, для
других категорий наследников от 20 до 80% .
Регистрационный налог взимается при оформлении продажи или аренды земли и строений при
стандартной ставке 12,5% для небольших земельных участков и строений. Существует ряд скидок.
Например, ставка налога при продаже мелких строений составляет 6% при аренде 0,2% от стоимости
сделки.
Налог на регистрацию транспортных средств, включая автомобили, яхты, самолеты и т.д.,
зависит от категории транспортного средства, даты его выпуска и т.д. и не превышает 0,2% от его
стоимости.
Местный налог на автотранспортные средства взимается со всех владельцев автомобилей.
Ставка налога зависит от мощности двигателя, грузоподъемности, вида средства. Сумма налога для
легковых автомобилей с мощностью двигателя свыше 20 л.с. не превышает 0,1% его стоимости, для
грузовых - не превышает 0,2%.
Государственный подоходный налог с физических лиц взимается со всех лиц (резидентов и
нерезидентов) с поступлений от всех видов доходов, в том числе с имущества, ценных бумаг и других
источников за вычетом сумм расходов и льгот социального характера. Максимальная ставка налога не
превышает 25% при годовом доходе до 253 тыс.франков и не превышает 55% от дохода, сумма которого
превышает 2420 тыс.франков. Помимо государственного налога с этой же налоговой базы взимается
муниципальный подоходный налог, ставки которого составляют 6 - 10% от общенациональной. Кроме
того, взимается еще и кризисный сбор в размере 3%.
Налог на прибыль корпораций взимается со всех юридических лиц, имеющих органы управления
на территории страны. Стандартная ставка установлена в размере 39%, но существуют и ряд других
ставок в интервале от 28 до 41%. Кроме того, дополнительно взимается кризисный сбор по ставке 3%.
Налог на прибыль может быть сокращен до 5%, если прибыль ввезена из-за границы и облагается
налогом в стране ее получателя. Прибыль юридических лиц, не имеющих в Бельгии постоянного
представительства, облагается налогом по ставке 43%.
1.3. Налоговая система Великобритании
Налоговая система Великобритании сложилась в прошлом столетии, в нее были внесены

существенные изменения в процессе реформы 1973 г. В частности, была снижена ставка личного
подоходного налога с 27 до 20%, устранена многоступенчатость деления доходов населения и
прогрессивных ставок, применяемых к ним (вместо действовавшей ранее шкалы установлены три ставки
подоходного налога в размере 20, 24 и 40%), введено раздельное налогообложение доходов супругов,
значительно увеличены личные налоговые ставки и т.д.
Налоговая система включает следующие виды налогов (рис.7).
┌───────────────────────────────────┬───────────────────────────────────┐
│ Центральные налоги │ Местные налоги │
├───────────────────────────────────┼───────────────────────────────────┤
│ 1 │ 2 │
├───────────────────────────────────┼───────────────────────────────────┤
│1. Подоходный налог с населения. │1. Налог на имущество (с земли, жи-│
│2. Подоходный налог с корпораций│лых домов, магазинов, фабрик, заво-│
│(корпорационный налог). │дов и т.д.). │
│3. Налог на доходы от нефти. │ │
│4. Налог с наследства. │ │
│5. Налог на добавленную стоимость. │ │
│6. Акцизы. │ │
│7. Пошлины. │ │
│8. Гербовые сборы. │ │
└───────────────────────────────────┴───────────────────────────────────┘
Рис.7. Налоговая система Великобритании
Налоги Великобритании формируют ее государственный бюджет на 90%. На долю подоходного

налога с населения приходятся до 64% поступлений в госбюджет, в то время как на долю налогов с
доходов компаний только 19%. Доля поступлений налога с нефтяных компаний возросла в последние
годы и составляет 11,5%. На долю гербового сбора приходится не более 2%.
Британский парламент обладает законодательной властью и уполномочен ежегодно вносить
поправки в налоговое законодательство, которое утверждается правительством. Право регулировать
вопросы применения налогового законодательства предоставляется специальному органу - тайному
совету, министерствам и Управлению внутренних доходов. Полномочия этих органов определены четко
парламентом.
Организация налоговой службы возложена на два правительственных департамента,
подчиненных казначейству: Управление внутренних доходов и Управление пошлин и акцизов. Формально
УВД является самостоятельным правительственным учреждением, и главной его функцией является
контроль над взиманием налогов с юридических и физических лиц. В ведении УПА находится система
косвенного обложения.
Личный подоходный налог уплачивают все граждане, получающие доход. Согласно
законодательству, налогоплательщики подразделяются на резидентов и нерезидентов. Доходы
резидентов подлежат обложению независимо от их источников его получения. Нерезидент уплачивает
налог лишь с доходов, полученных на территории этой страны.
Подоходный налог с физических лиц взимается не по совокупному доходу, а по частям
(шедулам). Таких шедул в налоговом законодательстве установлено шесть: А, В, С, Д, Е, F. По шедуле А
облагаются доходы от собственности на землю, на строения и др.; по В - доходы от лесных массивов; по
С - доходы от ценных бумаг, по которым выплачиваются проценты; по Д - облагается также прибыль от
торговли, промышленности, сельского хозяйства, транспорта и др.; по Е - доходы от заработной платы и
пенсий, по F - доходы от дивидендов и т.д.
Из подлежащей уплате суммы подоходного налога вычитаются налоговые льготы, так
называемые личные скидки. Не облагаются подоходным налогом пособия, проценты по национальным
сертификатам, стипендии и другие выплаты. Подоходный налог начисляется с учетом совокупного
годового дохода. Отчет о налоге осуществляется посредством подачи декларации.
Налог с наследства начинает действовать после 7 лет получения наследства при условии, если
даритель в течение этих лет остается живым. Ставка налога устанавливается на уровне 40% от суммы
имущества, превышающей 200 тыс.ф.ст.
Подоходный налог с компаний (корпоративный налог) применяется по всем прибылям компаний
резидентов, полученных ими в течение всего налогового года. Корпоративный налог взимается после
разрешенных вычетов из доходов компании. Ставка налога устанавливается ежегодно бюджетом страны
и применяется к доходам за предыдущий финансовый год. Ставки налога приняты в размере 33% и 24%
для предприятий малого бизнеса. Компания уплачивает корпоративный налог по единой ставке со всех
видов прибылей, но при этом не взимается у источника налога с дивидендов. Облагаемый доход
компаний исчисляется путем вычета из валового дохода компании всех разрешенных расходов. Вычету
подлежат:
- текущие расходы (аренда, стоимость ремонта, потери от валютных займов в результате
изменения валютного курса, расходы по модернизации, платежи разного характера, налоговые штрафы
и т.д.);
- компенсационные платежи при увольнении рабочих, затраты на техническую и
профессиональную переподготовку кадров, премии и подарки;
- расходы на юридическое обслуживание и оплату услуг по бухучету, транспортные расходы;
- лицензионные и подобные им платежи;
- представительские расходы;
- расходы на заработную плату сотрудникам;
- расходы на электроснабжение, газ, водоснабжение, освещение, отопление и т.д.;
- взносы и пожертвования в благотворительные фонды,
- коммерческие и некоммерческие убытки;
- подоходный налог и другие виды налогов;
- просроченные долги.
Налог на добавленную стоимость входит в компетенцию Управления таможенных пошлин и
акцизов Министерства финансов.
Предприниматели, как правило, ежеквартально заполняют декларацию и переводят налог в
Управление. Регистрации в Управлении для уплаты налога подлежат все налогоплательщики.
В стране действуют три ставки НДС: 0, 8 и 17,5%. Нулевая ставка налога применяется к 17
группам товаров: продуктам питания; водоснабжению и канализации; книгам и пособиям для слепых;
топливу и отоплению; транспортным средствам; международным услугам; одежде и обуви;
благотворительности. Ставка в 8% применяется к услугам по коммунальным видам обеспечения. Ставка
в 17,5% применяется ко всем иным видам товаров (услуг и работ).
Освобождается от уплаты налога земля, страхование, почтовые услуги, игорный бизнес,
финансы, образование, здравоохранение, ритуальные услуги и др.
Гербовые сборы взимаются при оформлении лицами гражданско-правовых сделок в твердых
ценах или в процентах от стоимости услуг. Ставка гербового сбора составляет 1% стоимости
собственности, по ценным бумагам - 0,5% цены, уплачиваемой за ценные бумаги.
Источником налоговых поступлений являются платежи с недвижимого имущества (земли, жилых
домов, магазинов, учреждений, заводов и фабрик).
1.4. Налоговая система Германии

Налоговая система Германии насчитывает около 50 видов налогов, отличающихся друг от друга
налогоплательщиками, налоговой базой и налоговыми ставками.
Согласно Конституции Германии в стране действует два уровня государственной власти:
федеративной республики (федерации) и земель (членов федерации). В соответствии с таким делением
все налоги подразделяются на общие, федеральные и общин (рисунок 8).
┌────────────────┬──────────────────┬─────────────────┬─────────────────┐
│ Общие налоги │Федеральные налоги│Земельные налоги │ Налоги общин │
├────────────────┼──────────────────┼─────────────────┼─────────────────┤
│ 1 │ 2 │ 3 │ 4 │
├────────────────┼──────────────────┼─────────────────┼─────────────────┤
│1. Подоходный │1. Акцизы: │1. Налог с владе-│1. Промысловый │
│налог на зара-│- на нефтепродук-│льцев автомоби-│налог. │
│ботную плату. │ты; │лей. │2. Поземельный │
│2. Подоходный │- табак; │2. Имущественный│налог и др. нало-│
│налог, уплачива-│- спиртоводочные │налог. │ги и сборы. │
│емый по деклара-│изделия. │3. Налог с насле-│ │
│ции. │2. Страховой налог│дства и дарения.│ │
│3. Корпорацион- │3. Другие федера-│4. Акциз на пиво│ │
│ный налог. │тивные налоги (та-│и др. налоги и│ │
│4. Налог на до-│моженные пошлины,│сборы. │ │
│ходы от капита-│сборы и т.д.). │ │ │
│ла. │ │ │ │
│5. Налог на до-│ │ │ │
│бавленную стои-│ │ │ │
│мость. │ │ │ │
│6. Налог с обо-│ │ │ │
│рота импорта. │ │ │ │
│7. Часть промыс-│ │ │ │
│лового налога,│ │ │ │
│передаваемая фе-│ │ │ │
│дерации и землям│ │ │ │
└────────────────┴──────────────────┴─────────────────┴─────────────────┘
Рис.8. Налоги Германии
Особенностью налоговой системы Германии является сложное и многоступенчатое

распределение налоговых поступлений между звеньями бюджетной системы, что по мнению
правительства является фактором выравнивания экономического развития регионов.
Все налоги, поступающие в бюджет государства, можно разделить на две группы:
1. Налоги, закрепленные за соответствующими административно-территориальными звеньями и
поступающие туда в полном объеме. Их называют собственными налогами.
2. Налоги, распределяемые по установленным нормам между федерацией, Землями и
Общинами, которые одновременно поступают в бюджеты различных уровней, и их называют общими
налогами.
Налоговые поступления ряда налогов, в частности НДС, распределяются по двум направлениям:
вертикально (между федерацией, землями и частично общинами) и горизонтально (между отдельными
землями и внутри земель). При расчете непосредственных сумм налогов используются два основных
показателя.
1. Первичный финансовый потенциал Земли - сумма налоговых поступлений в бюджет Земли
плюс 50% поступлений наиболее крупных налогов Общин, входящих в состав данной Земли.
2. Средний финансовый потенциал - сумма наиболее крупных налогов, поступающих в
земельные бюджеты и бюджеты общин, поделенная на число жителей страны и умноженная на число
жителей данной земли,
k
СФП = сумма Н х n
i=1, N i
где k - общее количество наиболее крупных налогов, поступающих в бюджеты общин и
земельные бюджеты, i = 1...k;
H - сумма i-го наиболее крупного налога, поступающего в бюджеты i Общин и Земли;
n - число жителей данной Земли;
N - общее число жителей Германии. Если первый показатель служит исходной позицией для
установления земель, имеющих право на получение субсидий, и земель, обязанных их выплачивать, то
второй показатель характеризует собой норму земельных доходов, базирующихся на среднедушевых
налоговых поступлениях. Земли, у которых фактически налоговые доходы выше нормы, обязаны
выплачивать определенные суммы тем Землям, доходы которых ниже этой нормы. Так, в Германии 25%
от НДС образуют фонд дополнительных субсидий и распределяются между экономически слабыми
Землями в зависимости от среднедушевого объема их налоговых доходов. Остальные 75% НДС
поступают непосредственно в бюджеты Земель и распределяются между ними в соответствии с
численностью их жителей.
Таким образом, из причитающихся всем Землям поступлений НДС выделяется дополнительная

доля для экономически слабых Земель. При этом во всех Землях взимаются одинаковые налоги, что
способствует выравниванию регионов (Земель) в экономическом и социальном плане. Кроме того,
экономически слабым Землям предоставляются субсидии из федерального бюджета (за счет доли
федерации в НДС). Одновременно выравнивание осуществляется на коммунальном уровне. Для каждой
Общины рассчитывается удельный вес подоходного налога, собираемого на данной территории, к
общему объему поступлений подоходного налога, причитающегося общинам. В соответствии с
расчетным определяется сумма подоходного налога, которая должна быть передана в распоряжение
Общине. Вначале Общинам переводится 15% общей суммы поступлений подоходного налога с
физических лиц, затем эта сумма распределяется между отдельными общинами пропорционально
численности их жителей. После определения собственных и общих налоговых доходов общин тем из
них, которые не дотягивают до среднего уровня, предоставляются субсидии из вышестоящего бюджета.
Подоходный налог с физических лиц взимается независимо от гражданства. Налог уплачивают
физические лица, проживающие в Германии более 183 дней в году, а также служащие Германии,
проживающие за границей. Налог выплачивается со всех видов доходов. Базой обложения является
совокупный доход физических лиц. Доход представляет собой сумму семи видов доходов, уменьшенных
на необлагаемые суммы и другие вычеты.
В законе определены следующие виды доходов: от работы в сельском и лесном хозяйстве; от
промысловой деятельности; самостоятельной деятельности; наемного труда; капитала; сдачи имущества
в аренду и др.
Доходы, превышающие необлагаемый минимум (12 тыс.марок в год), облагаются по
прогрессивным ставкам, равномерно увеличивающимся от 19 до 53%.
Налог на заработную плату как форму подоходного налога отличается особенностями.
Налогоплательщики делятся на шесть групп с учетом семейного положения, наличия детей, числа лиц,
работающих в семье. Налог исчисляется по таблицам и удерживается работодателем по каждому виду
выплат заработной платы на основании налоговой карточки. Перечисление налога ведомству
осуществляется работодателем в соответствии с законом.
Взносы в фонд социального страхования поступают не в бюджет, а в фонд социального
страхования. Взносы уплачиваются в процентах к фонду заработной платы по установленным ставкам.
Ставка взносов в пенсионное страхование составляет 18,6%, из них поровну платят рабочие и
предприниматели.
Церковный налог (дополнительно к подоходному налогу) взимается в доход церкви земель.
Налогоплательщиками являются все члены религиозной организации. Базой исчисления налога является
годовая сумма подоходного налога. Ставки налога составляют 8 - 9%.
Налог с наследства и дарений взимается с наследственной доли каждого наследника. Ставки
налога составляют от 3 до 70% и устанавливаются с учетом имущества и степени родства.
Налог на прибыль с корпораций взимается с юридических лиц всех форм собственности. Из
подлежащей обложению прибыли вычитаются пожертвования на общественные, научные и
государственные цели, представительские расходы и другие расходы, предусмотренные
законодательством.
Для мелких компаний, доход которых не превышает 10 тыс.марок, устанавливается
необлагаемый минимум в размере 5 тыс. Если доход свыше 10 тыс.марок, необлагаемый минимум
сокращается.
Ставка налога на нераспределенную прибыль установлена в размере 45%, а на прибыль,
распределенную по дивидендам - 30%. То есть имеет место двойное обложение прибыли - на уровне
компании и уровне акционера.
Солидарный сбор является надбавкой к подоходному и корпоративному налогам и установлен в
связи с объединением Германии. Сбор перечисляется в федеральный бюджет. Базой обложения
является исчисленный подоходный или корпоративный налог. Ставка сбора определена в размере 7,5%.
Промысловый налог устанавливается только на немецкие предприятия, осуществляющие
промышленную, торговую, снабженческую и другие виды деятельности, кроме сельского и лесного
хозяйства и деятельности, относящейся к свободным профессиям.
Обложению подлежит доход и работающий капитал предприятия. Для промыслового налога на
капитал необлагаемый минимум составляет 120 тыс.марок.
Ставки промыслового налога установлены на двух уровнях. Базовые, или основные, ставки
едины на всей территории и составляют 5% для налога на промысловый налог и 0,2% для налога на
промысловый капитал.
Местные органы власти (Общины) могут увеличивать эти ставки в несколько раз в зависимости
от собственных условий.
Налог с оборота взимается в виде налога на добавленную стоимость. Налогом облагается вся
система общественного и частного потребления. Налог взимается со стоимости, добавленной на стадии
переработки. Это достигается за счет того, что НДС, уплаченный при приобретении товаров и услуг,
выплачивается из суммы налога, включенного в цену при продаже готовой продукции. Налогом не
облагаются медицинские услуги, квартплата, услуги школ, театров, музеев, благотворительных союзов и
т.д. Основная ставка налога составляет 15%. Льготная ставка в размере 7% распространяется на
продукты питания, книги, газеты, услуги транспорта.
Налог с оборота импорта является акцизом в соответствии с Положением о налогах и пошлинах.
Его собирает таможенное управление. Объектом обложения является товар, ввозимый из третьих стран
через таможенную границу. В основу налоговой базы положена таможенная стоимость ввозимого товара
(работ и услуг), к которой прибавляются другие импортные сборы. Ставки налога, как и внутри страны,
составляют 15 и 7% соответственно. Среди индивидуальных акцизов важную роль играют налоги на
минеральное топливо, табак, спиртные напитки, пиво, кофе, чай и др.
Местные налоги на потребление и расходы включают налоги на продажу спиртных напитков,
доходы развлекательно-увеселительных заведений, собак, охоту, рыбную ловлю, содержание гостиниц,
сдачу в аренду квартир и т.д.
Право издавать законы о налогообложении, взимать налоги и распоряжаться налоговыми
поступлениями регулируется конституцией. Федеральные власти имеют только право издавать законы о
таможенных пошлинах и в отношении финансовых монополий. Федеральные власти и власти земель
имеют право издавать конкурирующие законы, то есть определять базы налогообложения, необлагаемый
минимум и льготы.
Контроль над уплатой налогов осуществляют в основном земельные финансовые органы, при
которых созданы специальные контрольные подразделения, занимающиеся крупными компаниями,
средними и мелкими фирмами, сельскохозяйственными и другими предприятиями. На федеральном
уровне ревизионную службу координирует Федеральное финансовое ведомство.
1.5. Налоговая система Испании
В общей сумме собираемости налогов в Испании ведущее место занимают прямые налоги, на
долю которых приходится более 60%, на долю же косвенных налогов приходится около 25%, долю
остальных составляют платежи по социальному страхованию.
Налоговая система Испании включает общенациональные и местные налоги (рис.9).
┌───────────────────────────────────┬───────────────────────────────────┐
│ Общенациональные налоги │ Местные налоги │
├───────────────────────────────────┼───────────────────────────────────┤
│ 1 │ 2 │
├───────────────────────────────────┼───────────────────────────────────┤
│1. Налог на прибыль компаний │1. Налог на недвижимость. │
├───────────────────────────────────┼───────────────────────────────────┤
│2. Подоходный налог с граждан. │2. Налог на продажу недвижимости в│
│ │городах. │
├───────────────────────────────────┼───────────────────────────────────┤
│3. Налог на добавленную стоимость. │3. Налог на занятие коммерческой│
│ │деятельностью. │
├───────────────────────────────────┼───────────────────────────────────┤
│4. Налог на наследство и дарение. │4. Налог на занятие профессиональ-│
│ │ной деятельностью и др. │
├───────────────────────────────────┼───────────────────────────────────┤
│5. Налог на состояние. │ │
├───────────────────────────────────┼───────────────────────────────────┤
│6. Налог на социальное страхование.│ │
├───────────────────────────────────┼───────────────────────────────────┤
│7. Специальный налог. │ │
├───────────────────────────────────┼───────────────────────────────────┤
│8. Акцизы. │ │
├───────────────────────────────────┼───────────────────────────────────┤
│9. Гербовый налог и др. │ │
└───────────────────────────────────┴───────────────────────────────────┘
Рис.9. Налоги Испании
Высшим органом власти, устанавливающим налоги, является парламент, а органом,

управляющим налоговой системой - Министерство экономики и финансов, которое инструктивно
разъясняет налоговое законодательство. Непосредственно сбором налогов занимаются налоговые
органы: комитет, управления провинций и отдельные департаменты.
Подоходный налог с граждан взимается с доходов индивидуальных граждан или семей. Выбор
порядка уплаты - индивидуально или с семьи - остается за налогоплательщиком. В состав облагаемого
дохода включаются все виды доходов от всех видов деятельности и имущества. Для резидентов Испании
принимаются в расчет все доходы из любых источников, в том числе из-за рубежа, а нерезиденты
облагаются по доходам, полученным только в Испании. Все доходы, включаемые в облагаемый доход
налогоплательщика, подразделяются на две категории: регулярные и нерегулярные.
К регулярным доходам относят доходы от труда по найму, от занятий коммерческой или
профессиональной деятельностью, дивиденды; проценты, роялти, арендные выплаты, доходы от
продажи имущества.
К нерегулярным относят доходы от продажи имущества (при условии владения им в течение
более одного года), все случайные доходы.
В состав дохода от труда по найму включаются, кроме прямого заработка, другие выплаты
(премии, бонусы, комиссионные и т.д.), вознаграждения, компенсации за жилье, обучение и т.д.
Расчет налога осуществляется из суммы регулярных и нерегулярных доходов. Ставки налога
устанавливаются в соответствии со стандартной таблицей ставок.
Расчет облагаемого дохода от коммерческой или профессиональной деятельности
осуществляется по ставке 35% от суммы дохода. Объектами налогообложения являются доходы
адвокатов, врачей, писателей, артистов, спортсменов и т.д.
Доходы от операций с ценными бумагами засчитываются в полной сумме в облагаемый доход. Из
этой суммы могут высчитываться расходы за регистрацию, различные комиссионные и др., но не
проценты, используемые для покупки ценных бумаг.
Доходы от использования недвижимого имущества включаются в облагаемый доход
налогоплательщика. Эту сумму разрешено уменьшить только на расходы по уплате налога на
недвижимость, на уплату процентов по кредиту на недвижимость и на уплату процентов по кредитам
этого недвижимого имущества.
Общая сумма облагаемых доходов по подоходному налогу отражается в налоговой декларации и
представляет собой налоговую базу, по которой рассчитывается налог с налогоплательщика с учетом его
уменьшения на сумму налоговых кредитов. При этом для расчета налога установлены две шкалы
налоговых ставок: индивидуальная ставка и семейная ставка. Для индивидуальных налогоплательщиков
ставки изменяются в диапазоне от 20 до 56% (в зависимости от суммы годового дохода).
Ставки семейных пар установлены также от 20 до 56%, но суммы годовых доходов для расчета
применяются иные. В целях избежания избыточности налогообложения, если два налога в сумме
превышают 70% для налогоплательщика, то его налоговые обязательства корректируются из расчета,
чтобы 70-процентный предел не был превышен. Для нерезидентов установлены твердые ставки
подоходного налога в размере 35% для доходов в виде прироста капитала и 25% для остальных видов
доходов.
1.5.1. Налог на прибыль компаний

В целях упорядочения отчетности и контроля за налоговыми отчислениями Испания приняла ряд
мер, определяющих порядок налогообложения компаний и фирм. В частности, акционерные компании и
крупные предприятия передают свою финансовую отчетность в полном виде в органы Торгового реестра
(органы регистрации коммерческих фирм). Средние и малые фирмы представляют также отчетность в
органы Торгового реестра, но в упрощенном виде. Компании с ограниченной ответственностью ведут
отчетность по установленным правилам и хранят ее более 6 лет. Все компании ведут отчетность по
международным стандартам системы GAAP, в том числе с обязательным прохождением аудита.
Налогом на прибыль облагаются все предприятия, имеющие статус юридического лица.
Освобождаются от уплаты налога на прибыль закрытые инвестиционные компании и профессиональные
ассоциации, временные союзы совместных предприятий, осуществляющие определенные виды
деятельности или реализующие совместные проекты.
За основу налогооблагаемой базы принимается прибыль, показываемая в отчетном балансе
компании. Облагаемым доходом считается прибыль, расчитываемая как разница между валовым
доходом и расходами, непосредственно приносящая предприятию доход. Все доходы и расходы
тщательно документируются.
Стандартная ставка налога на прибыль принята в размере 35%. Однако все компании обязаны
платить в пользу местных торговых палат специальный налог по ставке 1,5% от суммы начисленного
налога на прибыль.
Для нефтедобывающих и нефтеперерабатывающих компаний ставка налога составляет 40%, но
при этом им предоставляется ряд льгот в виде свободного определения норм амортизационных
отчислений и скидок на истощение недр.
Компании страхования и кредитные кооперативы платят налог на прибыль по ставке 26%,
производственные кооперативы - по ставке 20%.
Налог взимается со сделок по продаже товаров и предоставлению услуг. Плательщиками налога

признаются все предприятия, продающие товары или оказывающие услуги в порядке коммерческой
деятельности. Предприятие включает НДС в цены и тарифы и затем из суммы начисленных налогов
вычитает НДС, содержащийся в ценах приобретаемых им товаров и услуг.
Разница подлежит внесению в бюджет как налог на прирост стоимости товара. При этом не
разрешается вычет НДС, содержащегося в цене товаров, приобретаемых предприятием в коммерческих
целях для подарков работникам, для использования в целях обеспечения развлечений, отдыха и т.д.
Экспорт товаров и услуг освобождается от НДС, импорт нет.
Стандартная ставка налога определена в размере 16%. Пониженные ставки налога в размере 4 и
7% установлены для пищевых товаров, лекарств, газет, книг, услуг ресторанов, гостиниц, транспорта и
продажи жилья.
Предметы роскоши и автомобили облагаются по ставке 28%. Освобождены от НДС медицинские,
стоматологические, почтовые, образовательные, банковские и финансовые услуги, страхование,
перепродажа недвижимости, благотворительная деятельность.
1.5.3. Налог на состояние
Налог взимается ежегодно с физических лиц, имеющих имущество в Испании. Резиденты

уплачивают налог со всей суммы имущества, где бы оно ни находилось, нерезиденты - только в
отношении имущества, находящегося в Испании. Налог платится только в том случае, если имущество
резидентов превышает сумму более 15 млн. песет (нерезидентов положение не касается). Ставки налога
зависят от размера стоимости имущества и определены в размере от 0,2 до 2,5% от общей суммы
стоимости.
Налог распространяется на резидентов и нерезидентов. Ставки налога зависят от стоимости

передаваемого имущества и степени родства. Минимальная ставка составляет 7,65% и растет до 34%.
1.5.5. Налог на сделки с имуществом и имущественными правами

Налог распространяется на сделки купли-продажи недвижимого имущества и операции по
ценным бумагам. Ставки налога составляют 6% при продаже недвижимости и 4% - при сделках по
ценным бумагам. Первичный выпуск ценных бумаг облагается налогом по ставке 1%.
Налог рассчитывается относительно кадастровой стоимости объекта недвижимости. Ставки

налога устанавливаются муниципалитетами раздельно для земли в городах и в сельской местности. Для
городской недвижимости ставки налога колеблются в пределах 0,4 - 1,3%, для сельской - в пределах 0,3 -
1,22%.
1.5.7. Налог на прирост стоимости объектов недвижимости
Налог взимается в случае продажи или отчуждения недвижимости (если продавец владел ею
менее 20 лет). Ставка налога определяется муниципалитетами и колеблется от 16 до 30%.
1.5.8. Специальный налог
Налог введен для иностранных фирм, владеющих недвижимостью в Испании. Ставка налога
составляет 5% кадастровой цены недвижимости.
Налог выплачивается работодателями в виде обязательных платежей по системе

государственного социального страхования. При этом часть взносов уплачивается за счет работодателей
и часть удерживается из заработков работников.
Работодатели платят 30% суммы выплаченных заработков плюс 0,8% и более в порядке
страхования от травматизма на производстве. С самих работников удерживается 6,4% из их зарплаты. С
заработков, выплачиваемых за сверхурочные работы, взносы уплачиваются в размерах 30% плюс 12 или
24% с работодателей и 6,4% плюс 2 или 4,8% с самих работников.
1.6. Налоговая система Италии
Налоговые поступления составляют более 80% дохода государственного бюджета. Налоговая

система Италии характеризуется четкой структурой, унифицированными правилами обложения и
изъятия средств в госбюджет и преимуществом прямых налогов над косвенными.
Прямыми налогами в системе налогообложения являются налоги на доходы от капитала,
подоходный налог с физических лиц, налог с наследства, дарения и другие. Косвенными налогами
облагаются различные виды операций. К ним относятся НДС, регистрационный и гербовый налоги, налог
на прирост стоимости недвижимости, акцизы, налог с лото и лотерей, таможенные пошлины и сборы.
Налог взимается с налогоплательщиков, являющихся резидентами и нерезидентами, имеющих

источники дохода как в Италии, так и за рубежом. Резиденты выплачивают налог со всех видов дохода,
полученных в Италии и за границей, а нерезиденты выплачивают налог с доходов, полученных только в
Италии.
Все доходы частных лиц в зависимости от источника их происхождения делятся на пять
категорий, каждая из которых имеет особенности начисления.
Источниками налога признаются:
- земельная собственность, недвижимость и строения;
- капитал;
- предпринимательство;
- другие источники.
Исчисление налога по земельной собственности, недвижимости и строениям, ведению
сельскохозяйственной деятельности производится кадастровым методом. Каждому виду недвижимости и
деятельности соответствует определенный размер дохода. Кадастровые оценки обновляются каждые 10
лет. При исчислении доходов от владения землей учитываются только пригодные для
сельскохозяйственной деятельности участки. Земли, сданные в аренду, занятые под городское
строительство и принадлежащие госслужбам, не учитываются.
Доходы от сельскохозяйственной деятельности, в том числе животноводства, включаются в
общий доход арендатора, а не владельца земли. При исчислении доходов от строений (городские дома,
дачи, мастерские и другие постройки) учитываются кадастровые стоимости и применяемые к ним
коэффициенты.
Исчисление налога на капитал включает всевозможные виды денежной ренты: проценты по
займам, депозитные счета в банках, ценные бумаги, выигрыши и др. При этом изъятие налога по ним
осуществляется по принципу "изъятие у источника", поэтому эти суммы не включаются в облагаемый
доход физического лица. Проценты по банковским счетам облагаются по ставке 25%, по облигациям - по
ставке 12,5%, по бонам и кредитным сертификатам - по ставке также 12,5%, по иностранным займам - по
ставке 30%, по вновь выпускаемым облигациям - по ставке 6,25%, которая в настоящее время возросла
до 12,5%.
Исчисление налога по работам по найму объединяет все трудовые доходы по найму и свободной
профессии. Доходы лиц, работающих по найму, являются источником поступлений по подоходному
налогу с физических лиц. В эти доходы входит не только зарплата, но все выплаты, компенсации,
вознаграждения, доплаты и т.д.
Доходы лиц свободных профессий недостаточно прописаны законодательством, и поэтому
исчисление налога сопряжено с рядом трудностей. К таким доходам относят жалования управляющих,
ревизоров по проверке отчетности, гонорары журналистов, вознаграждения и т.д.
Исчисление налогов предпринимателей определяется суммой их доходов и прибылью. Однако
для целей налогообложения рассматривается и учитывается индивидуальный доход предпринимателя
или семьи. При исчислении налога на семью учитывается условие пропорциональности количества и
качества труда, выполняемого каждым членом семьи.
При исчислении налогов на виды доходов от спекулятивной перепродажи земли, недвижимости,
предметов искусства и иной деятельности учитывается совокупный доход, образованный за счет всех
источников. При этом из общей суммы вычитаются расходы по уплате местного подоходного налога,
арендной платы, процентов, уплаченных по ипотечному кредиту, расходы на лечение, похороны,
образование, алименты, взносы по страхованию и т.д.
Оставшаяся сумма представляет собой облагаемый доход, с которого исчисляется сумма налога.
Ставки налога взимаются по сложной прогрессии (по шкале) в размере от 10 до 50% от общей суммы
дохода.
1.6.2. Подоходный налог с юридических лиц
Налог распространяется на все промышленные, коммерческие и кредитно-финансовые

организации, в том числе на их филиалы за границей. Объектом обложения является чистый доход
организации в виде нераспределенной прибыли. Прибыль определяется по формуле: валовой доход
минус издержки производства и расходы на коммерческую деятельность. В валовой доход включаются:
выручка от основной деятельности, реализация излишков сырья и других предметов, прибыль от
реализации капитальных вложений (земли, зданий, сооружений), другие активы. Издержки и расходы
имеют широкий спектр статей (зарплата, эксплуатационные расходы, расходы на ремонт и НИОКР,
амортизационные отчисления и т.д.).
Не подлежат обложению налогом фонды: фонд безнадежных долгов, резервный фонд, фонд
компенсации потерь и другие фонды до тех пор, пока они не достигли разрешенных законодательством
пределов.
Подоходный налог с юридических лиц взимается по единой ставке 36%.
1.6.3. Местный подоходный налог
Налог является источником формирования местного бюджета, хотя и взимается центральным

правительством, но носит целевой характер. Налог взимается по единой ставке в размере 16,2%.
Плательщиками налога являются юридические и физические лица. Не подлежат обложению налогом
доходы частных лиц от работ по найму, проценты по ценным бумагам и сбережениям и доходы,
полученные за рубежом.
Компании же платят налог из суммы общего дохода за вычетом доходов, полученных от
иностранных филиалов.
1.6.4. Налог с дарений и наследства
Налог платится в случае смены собственника по причине смерти или в результате дарения.
Объектом обложения является рыночная стоимость имущества. Ставки налога построены по принципу
двойной прогрессии: с одной стороны, они учитывают размер наследства, с другой - степень родства.
Поэтому налог состоит из двух частей: налога с общей стоимости наследуемого имущества и налога с
доли, получаемой каждым наследником, начиная с братьев и сестер. Супруги, родители и дети от нее
освобождены, и на них распространяется только первая часть налога. Минимальная ставка налога с
общей стоимости имущества установлена в размере от 3 до 27% от общей стоимости. Ставки налога с
доли каждого наследника установлены: с братьев и сестер от 3 до 25%, с родственников 3-й и 4-й
степени от 3 до 27% и других родственников от 6 до 33%.
Налог введен на большую часть товаров и услуг. Не подлежат налогообложению купля-продажа

акций и облигаций, земли предприятий, предоставление кредитов, сделка по слиянию предприятий и
другие операции. Освобожден от уплаты налогов экспорт товаров и услуг.
Размер налога определяется как разница между суммой налога, исчисленной со стоимости
реализованной продукции, и суммой налога, уплаченной ранее поставщиком сырья и полуфабрикатов и
включенной таким образом в собственность произведенных товаров и услуг.
Налог на добавленную стоимость взимается по дифференцированным ставкам: льготной - 2%,
основной - 9%, повышенной - 18 и 38%, нулевой - 0,8%, которая применяется к экспорту товаров и услуг.
Льготная ставка применяется к товарам первой необходимости (хлеб, молоко, и др. продукты
питания), газетам и журналам. По основной ставке облагается широкий ассортимент товаров и изделий
текстильной промышленности. Продукты питания, продаваемые через ресторан, бензин и
нефтепродукты облагаются по ставке 18%, предметы роскоши (меха, ювелирные изделия, спортивные
машины) - по ставке 38%.
1.6.6. Специальные акцизы
Акцизы сохранились в налоговой системе на отдельные виды товаров и услуг (сахар,

алкогольные напитки, электроэнергия и др.). Ставки акцизов устанавливаются решением правительства.
1.6.7. Налоги с деловых операций
Данные налоги являются косвенными. К ним относят гербовый, регистрационный и

концессионный виды налогов.
Гербовый налог взимается государством с продажи гербовых видов продукции (бумаги, марок,
квитанций, чеков и т.д.). Все нотариальные операции облагаются гербовым сбором. Размер гербового
сбора дифференцирован по видам документов и имеет номинальную цену в лирах за лист (бланк).
Регистрационный налог выплачивается в случае совершения сделки или заключения
регистрационного акта при переходе прав собственности. Объектом обложения выступает денежная
сумма, упомянутая в регистрируемом документе. Ставка налога по разным видам документов колеблется
от 0,5 до 0,8%.
Концессионный налог взимается в дополнение к регистрационному налогу. Он касается деловых
операций, при которых государство дает согласие, разрешение или лицензию. Размер налога
устанавливается индивидуально для каждого вида акта.
1.7. Налоговая система Канады
Налоговая система Канады в сравнении с другими государствами обладает свойством высокой

децентрализации, что означает значительную роль провинции в формировании стратегии национальной
экономики и решении вопросов налогообложения. На долю провинций приходится больше половины
всех правительственных расходов, особенно в сфере образования, здравоохранения и социального
страхования.
Налоговая система представлена на трех уровнях: федеральном, провинциальном и местном.
Основу доходов федерального бюджета составляют подоходный налог с населения, налог на
корпорации, налог на товары и услуги, акцизы, таможенные пошлины и взносы в фонды социального
страхования, на долю которых приходится 50% от общей суммы собираемости налогов в бюджет.
Доходы провинций складываются из подоходного налога с населения, налога с продаж, налога на
прибыль корпораций, акцизов, взносов в фонды социального страхования, налогов на дарение, рентных
платежей, регистрационных и лицензионных сборов, доля которых в общем балансе налогов составляет
40%.
Налоговые поступления местных бюджетов состоят из налога на недвижимость и налога на
предпринимательство, которые составляют долю в 10% в общей системе налоговых поступлений в
бюджет.
Ставки налоговых платежей различны для каждой провинции и находятся в пределах,
представленных в таблице:
┌───────────────────────────────────┬───────────────────────────────────┐
│ Основная ставка │ Федерально-провинциальная ставка │
├────────────────┬──────────────────┼─────────────────┬─────────────────┤
│подоходный налог│ налог на прибыль │подоходный налог │налог на прибыль │
├────────────────┼──────────────────┼─────────────────┼─────────────────┤
│ от 13 до 22,9% │ от 8,9 до 17% │от 44,4 до 54,2% │ от 38 до 46,1% │
└────────────────┴──────────────────┴─────────────────┴─────────────────┘
В Канаде значительное внимание уделяется стимулированию малого бизнеса, так как доля
мелких фирм достигает 97% от числа всех компаний. Ставка на доходы мелких фирм строго
регламентирована и едина в размере - 12% независимо от сферы их деятельности.
В принципе все налоги носят национальный колорит, но по своим характеристикам (налоговой
базе, объекту обложения, исчислению ставок) мало чем отличаются от европейских систем
Ставки на федеральный налог на товары и услуги и на местный налог с продаж одинаковы и
установлены в размере 7% от сумм дохода предприятий (налогоплательщиков). Иногда в провинции оба
налога объединяются в комбинированной ставке - 15%. Объединенный налог включается в розничные
цены.
Несмотря на достаточно широкие полномочия провинций в сфере налогообложения, они
получают поддержку со стороны правительства в форме государственных трансфертов, которые
составляют около 28% всех их доходов. Федеральные трансферты провинциям преследуют цели
выравнивания экономик регионов, оказания помощи по линии социального обеспечения и регулирования
бюджетной сферы провинций.
1.8. Налоговая система США
Состав и структура налоговой системы США определяется масштабами использования всех

видов налогообложения. В системе налогообложения используются основные виды налогов по всем
уровням власти: верхнего, где собираются федеральные налоги, поступающие в федеральный бюджет;
среднего, где собираются налоги, сборы, вводимые законами штатов и поступающие в бюджеты штатов;
нижнего, где собираются налоги, вводимые органами местного самоуправления, поступающие в местные
бюджеты. Законодательные органы штатов могут вводить налоги, не противоречащие федеральному
законодательству, а органы местного самоуправления вправе взимать налоги, разрешенные им законами
штатов. Структура и виды налогов представлены на рис.10.
┌──────────────────────┬────────────────────────┬───────────────────────┐
│ Федеральные налоги │ Налоги штатов │ Местные налоги │
├──────────────────────┼────────────────────────┼───────────────────────┤
│ 1 │ 2 │ 3 │
├──────────────────────┼────────────────────────┼───────────────────────┤
│1. Подоходный налог │1. Подоходный налог. │1. Подоходный налог. │
│2. Налог на прибыль│2. Налог на прибыль кор-│2. Налог на прибыль│
│корпораций │пораций. │корпораций. │
│3. Налог на социальное│3. Акцизы. │3. Акцизы. │
│страхование. │4. Налог на наследование│4. Налог на наследова-│
│4. Акцизы. │и дарение. │ние и дарение. │
│5. Таможенные пошлины.│5. Налог с продаж. │5. Налог с продаж. │
│6. Налоги на наследст-│6. Поимущественные нало-│6. Поимущественные на-│
│во и дарение. │ги. │логи. │
│ │7. Налог с владельцев│7. Экологические нало-│
│ │автотранспорта. │ги. │
└──────────────────────┴────────────────────────┴───────────────────────┘
Рис.10. Налоги США.
1.8.1. Федеральный подоходный налог с населения
Налог взимается с физических лиц, индивидуальных предпринимателей, предприятий и

партнерств, не имеющих юридического лица. Условно подсчет доходов каждым налогоплательщиком
выполняется в три этапа.
1. Подсчитывается валовой доход: заработная плата, виды жалования, пенсии, алименты,
доходы по ценным бумагам, вознаграждения, бонусы, рента, роялти, призы, награды, фермерский доход,
социальные пособия, стипендии, доходы от недвижимости и др.
2. Определяется скорректированный валовой доход: из валового дохода вычитаются
разрешенные виды льгот (торговые или производственные затраты, убытки от продажи ценных бумаг,
затраты с получением ренты или роялти, пенсионные взносы, алименты, авансовые взносы и др.).
3. Налогооблагаемый доход получается в результате исключения из скорректированного валового
дохода классифицированных или стандартных вычетов: необлагаемого минимума, стандартной скидки,
дополнительной скидки на престарелых и инвалидов, расходов по переезду к новому месту жительства,
убытков в результате стихийных бедствий, расходов на медицинские цели, повышение квалификации,
благотворительные цели и др. Указанные вычеты могут производиться в размере не более 5%
скорректированного валового дохода, а оставшиеся 50% могут быть вычтены из доходов в течение 5 лет.
В зависимости от уровня полученного налогооблагаемого дохода применяются ставки налога от
15 до 30%. Подоходный налог взимается во время получения заработной платы.
1.8.2. Налог на прибыли корпораций
Налог взимается из чистой прибыли, то есть с валового дохода за исключением разрешенных

льгот. Законодательством установлены ставки в интервале от 15 до 35% в зависимости от суммы
прибыли.
Расчет налогооблагаемого дохода осуществляется в несколько этапов.
1. Определяется валовой доход, то есть суммируется выручка от реализации товаров и услуг с
учетом вычетов издержек, рентные платежи, роялти, доход от прироста капитала и др.
2. Из валового дохода вычитаются зарплата, расходы на ремонт, безнадежные долги, рентные
платежи, уплаченные налоги, проценты за кредит, амортизация, расходы на рекламу, взносы в
пенсионные фонды, благотворительные взносы и др.
3. Из валового дохода вычитаются также операционные убытки, организационные расходы,
расходы на НИОКР, капитальный ремонт и реставрацию зданий, авансовые налоговые платежи.
Ставки налога на прибыль устанавливаются в размере 15, 25 и 35% в зависимости от суммы
налогооблагаемой прибыли.
1.8.3. Взносы на социальное страхование
Взносы взимаются у предпринимателей и лиц, застрахованных по одинаковым ставкам: 6,2% в

виде отчислений на социальное обеспечение и 1,45% на бесплатную медицинскую помощь. Общая
комбинационная ставка для наемных работников и работодателей составляет 15,3%. Кроме того, с
предпринимателей взимаются отчисления на пособия по безработице в размере 0,8% от фонда
заработной платы.
1.8.4. Акцизы
Акцизы взимаются с наиболее ходовых товаров: табачных изделий, спиртных напитков,

отдельных видов товаров и продуктов. Ставки акцизов устанавливаются в процентах к цене товаров и
услуг и в натуральных денежных единицах по отношению к определенному количеству, весу, объему
товаров и стоимости услуг.
1.8.5. Налоги с наследства и дарений
Налог платят физические лица по ставке от 18 до 55% в зависимости от стоимости имущества.
Пошлины устанавливаются на экспорт и импорт товаров, работ и услуг. Таможенные пошлины

взимаются с юридических и физических лиц при перемещении ими товаров через таможенную границу.
Таможенные пошлины регулируются законодательством и постановлениями правительства.
Налог уплачивают потребители при покупке товаров. Величина налоговых ставок варьируется в
зависимости от штата. Максимальная ставка составляет 8%, средняя по штатам - 4 - 5%. Данным видом
налога облагается большинство потребительских товаров, в том числе медицинские товары.
Согласно законодательству, общим налогом с продаж облагается как валовая выручка от
реализации на каждой стадии обращения товара, так и оборот оказываемых населению услуг.
1.8.8. Подоходный налог с населения (штата)
Налог взимается почти во всех штатах. Ставки налога в штатах ниже ставок федерального
подоходного налога. Минимальная ставка равна 2%, максимальная - 10%. При этом во всех штатах на
каждого плательщика налога предоставляется необходимый минимум. В каждом штате, кроме того, могут
быть различные льготы и объекты обложения данным налогом. Уплаченная сумма подоходного налога в
бюджет штата вычисляется при определении обязательств по выплате федерального подоходного
налога.
1.8.9. Налог на прибыль корпораций (штата)
Налог взимается почти во всех штатах. Сумма налога на прибыль, уплаченная в штате, подлежит
вычету из суммы налога на прибыль, уплачиваемой по федеральному налогу.
Налог уплачивают юридические и физические лица. Ставки налога различаются по штатам.

Минимальный размер ставки составляет 0,5%, максимальный - 5%.
1.8.11. Налог с наследства
Налог взимается с имущества, передаваемого наследникам. Ставки налога дифференцированы

в зависимости от степени родства и размера наследства. В некоторых штатах данный вид налога не
уплачивается, если наследство передается супругу (супруге).
1.8.12. Акцизы
Акцизы собираются штатами за продажу спиртных напитков, бензина, дизельного топлива,
природного газа, продуктов питания и других товаров и услуг. Размер ставок в штатах колеблется от 3 до
5%.
1.8.13. Лицензионные сборы (штатов)
Сборы уплачивают юридические лица за право заниматься определенными видами

1.8.14. Налог на капитал (штата)
Налог уплачивается юридическими и физическими лицами по ставке 0,75% от суммы дохода.
1.8.15. Обязательные отчисления на выплату пособий по безработице
Отчисления выплачивают работодатели штатов, ставки которых варьируются в пределах от 2,7

до 7,5% заработной платы.
1.8.16. Поимущественный налог (местный)
Налог взимается один раз в год в целом или по частям. Налог взимается с физических и
юридических лиц, владеющих собственностью, которая четко квалифицирована законодательством.
Налог взимается с недвижимости (земли, недвижимых объектов) и личной собственности
(машин, оборудования, драгоценностей, облигаций, денежных средств). Базой для определения
поимущественного налога является оценочная стоимость собственности. Средний уровень налоговой
ставки по штатам составляет около 2%.
1.8.17. Местный налог с продаж
Налог является дополнением к штатному налогу с продаж. Доходы от этого налога собираются в
штате, а затем возвращаются тому органу местного самоуправления, на территории которого они были
получены. Кроме того, местные органы вправе вводить собственные налоги с различных видов продаж
при условии разрешения законодательством штата. Ставки местных налогов в этом случае ниже ставок
налогов штата и не превышают 2%.
1.8.18. Текущие платежи (местные)
Платежи взимаются с юридических и физических лиц за определенные товары и услуги,

предоставляемые органами местного самоуправления, например, услуги по водоснабжению,
канализации, сбору мусора и т.д.
1.9. Налоговая система Швейцарии
В Швейцарии сложилась и действует трехуровневая система налогообложения. Налоги

взимаются конфедеративным правительством, кантонами и муниципалитетами (рис.11).
┌──────────────────────┬────────────────────────┬───────────────────────┐
│ Орган управления │ Налоги с дохода и │ Налогообложение │
│ │ собственности │потребления и владения │
├──────────────────────┼────────────────────────┼───────────────────────┤
│ 1 │ 2 │ 3 │
├──────────────────────┼────────────────────────┼───────────────────────┤
│Конфедерация │1. Подоходный налог. │1. Налог на добавленную│
│ │2. Налог на прибыль и│стоимость. │
│ │капитал. │2. Налог на табак. │
│ │3. Налог, взимаемый у│3. Налог на пиво. │
│ │источника. │4. Налог на спирт. │
│ │4. Гербовые сборы. │Таможенные пошлины. │
│ │5. Налог с лиц, не про-│ │
│ │ходивших военную службу.│ │
├──────────────────────┼────────────────────────┼───────────────────────┤
│Кантоны │1. Подоходный налог и│1. Налог на транспорт. │
│ │налог на чистые активы. │2. Налог на собак. │
│ │2. Подушный налог. │3. Налог на зрелища. │
│ │3. Налог на прибыль и│4. Гербовые сборы. │
│ │капитал. │5. Налог на гидроэле-│
│ │4. Налог с наследования│ктростанции и др. │
│ │и дарения. │ │
│ │5. Налог на прирост ка-│ │
│ │питала. │ │
│ │6. Налог на недвижимость│ │
│ │7. Налог на передачу│ │
│ │недвижимости. │ │
├──────────────────────┼────────────────────────┼───────────────────────┤
│Муниципалитет │1. Подоходный налог и│1. Налог на собак. │
│ │налог на чистые активы. │2. Налог на зрелища и│
│ │2. Подушный налог. │др. │
│ │3. Налог на прибыль и│ │
│ │капитал. │ │
│ │4. Налог с наследства и│ │
│ │дарения. │ │
│ │5. Налог на прирост ка-│ │
│ │питала. │ │
│ │6. Налоги на недвижи-│ │
│ │мость. │ │
│ │7. Налоги на передачу│ │
│ │недвижимости. │ │
│ │8. Налог на торговлю. │ │
└──────────────────────┴────────────────────────┴───────────────────────┘
Рис.11. Налоги Швейцарии
Согласно конституции Швейцарии, налоги взимаются в строгом соответствии с основным законом

(конституцией): каждый уровень власти собирает только те налоги, которые предписаны конституцией.
Все налоги, собираемые в стране, подразделяются на две группы:
- налоги с доходов и собственности;
- налоги на потребление и владение.
Конфедерация, кантоны и муниципалитеты взимают налоги обеих категорий согласно основному
закону.
Налогом облагаются доходы резидентов, осуществляющих прибыльную деятельность в стране.

Нерезиденты уплачивают налог со специфических видов доходов из источников в Швейцарии. Налог
определяется на двухгодичный период и собирается ежегодно кантонами для конфедерации.
Объектом обложения федеральным подоходным налогом являются: бытовые услуги, пенсии,
надбавки за выслугу лет, вознаграждения, доходы от движимого и недвижимого имущества, прирост
капитала, лотерейные призы и др.
Ставки, по которым взимается подоходный налог с физических лиц, являются прогрессивными, и
их максимальная величина составляет 11,5%.
Налогом облагаются юридические лица, имеющие в стране зарегистрированный офис или орган
управления. Юридические лица облагаются налогом и на прибыль, и на капитал. Федеральный налог на
прибыль является прогрессивным и взимается по трехуровневой шкале доходов. Базовый налог
взимается по ставке 3,63%. С части облагаемых прибылей, приносящих доход свыше 4%, взимается
дополнительный налог в размере 3,63%.
Второй дополнительный налог в размере 4,84% взимается с части, дающей доход более 8%.
Максимальная ставка налога не может превышать 9,8% суммарной прибыли.
Налог на капитал является пропорциональным и взимается с полученного капитала по ставке
0,08% от суммы налогооблагаемого капитала.
Налог на прибыль инвестиционных фондов подсчитывается по ставкам по подоходному налогу.
Они не уплачивают налог на капитал.
1.9.3. Налог, взимаемый у "источника"
Налог представляет собой предварительный налог, взимаемый по доходу, полученному от

движимого имущества.
Специальная ставка 35% применяется к процентам, дивидендам, лотерейным выигрышам и 8
или 15% - к страховым платежам. Собственно этот вид налога заменяет федеральные прямые
подоходные налоги, рассчитываемые по обычной схеме (с валового дохода по ставкам, применение
которых зависит от вида налогооблагаемой сферы деятельности).
1.9.4. Гербовые сборы
Сборы взимаются при выпуске или увеличении номинала акций, выпуске облигаций и других
ценных бумаг. Сбор по выпуску акций составляет 2%, по выпуску долговых обязательств - 0,12%, для
среднесрочных банковских векселей - 0,06%. Гербовые сборы для внутренних ценных бумаг взимаются
по ставке 0,15%, а для иностранных - по ставке 0,3% относительно цены продажи или покупки ценных
бумаг. Гербовым сбором облагаются и страховые выплаты по ставке 5%.
Налог взимается с независимой или коммерческой деятельности. Базой для подсчета налога по
внутренним ставкам является валовая выручка или доход. От налога освобождаются экспортные
поставки, транспортные услуги по пересечению границ, услуги для использования за границей, услуги в
социальной сфере, здравоохранении и социальном страховании, деятельность в сфере образования,
культуры и страхования, изменения во владении собственностью, оборот в финансовой сфере и др.
По НДС существует три вида ставок: стандартная - 6,5%, специальная - 3% на услуги гостиниц и
пониженная - 2%, применяемая к продуктам питания, медицинским товарам, газетам, журналам,
телевидению, радио и т.д.
Пошлины взимаются и по импорту, и по экспорту по ставкам, установленным таможенными

тарифами. Пошлины взимаются только с единицы веса, но не по стоимости.
1.9.7. Налоги на доходы и чистые активы (Кантона)
Налоги являются периодическими и собираются по установленным периодам времени

кантонами. Ставки налогов состоят из двух компонентов: фиксированной ставки и фиксированного
коэффициента (ежегодного множителя) в виде процента или коэффициента от налоговой ставки.

Налог уплачивают физические лица от суммы их дохода, получаемой от всех видов
деятельности. В пяти кантонах установлены твердые налоговые ставки, в остальных кантонах
установлен только базовый налог. Для получения окончательной суммы налога базовый налог
умножается на коэффициент, выраженный в процентах или единицах.
1.9.9. Подушный налог
Налог (налог на домохозяйства) имеет фиксированную сумму платежа, взимаемого в дополнение

к подоходному налогу. Налог уплачивают лица, осуществляющие коммерческую деятельность. Ставки
налога минимальные.
1.9.10. Налог на прибыль и капитал юридических лиц (Кантона)
Налог уплачивают юридические лица, имеющие зарегистрированный офис или орган управления
в данном кантоне. Налог уплачивается с чистой прибыли, дополнительный налог с капитала и резервных
фондов.
Налоги с чистой прибыли прогрессивные. Ставки налогов низкопропорциональные. Налог с
капитала - пропорциональный или слабопрогрессивный.
1.9.11. Налог на прирост недвижимой собственности (Кантона)
Налог уплачивают юридические и физические лица от прироста доходов за счет продажи частной
собственности.
1.9.12. Налог с лотерей
Налогом облагаются все выигрыши. Объектом обложения являются выигрыши от лотерей,

спортивных пулов (футбольных матчей, ставок на лошадей и т.п.).
1.9.13. Налог на недвижимую собственность
Налог взимается в месте ее нахождения кантонами, а муниципалитеты получают с налога

(дохода кантона) определенный процент.
1.9.14. Налог на переход собственности
Налог взимается с любого изменения, касающегося недвижимости, расположенной в кантоне или

муниципалитете. Налог взимается кантонами, иногда кантонами и муниципалитетами одновременно.
1.10. Налоговая система Франции
Систему налогообложения Франции условно можно разделить на три крупных блока:

- косвенные налоги, включаемые в цену товара, или налоги на потребление;
- налоги на прибыль или доход;
- налоги на собственность.
К косвенным налогам относятся НДС, акцизы, внутренний налог на нефтепродукты, таможенные
пошлины, которые дают около 60% налоговых доходов общего бюджета. Важную роль в системе
поступлений играют и прямые налоги, которые дают около 40% доходов общего бюджета. Среди прямых
налогов значительную роль играют подоходный налог физических лиц и налог на прибыль акционерных
компаний.
Отличительными особенностями налоговой системы Франции являются:
- низкий уровень прямого налогообложения;
- высокий уровень косвенного обложения;
- высокая доля взносов в фонды социального назначения;
- высокая доля поступлений от налогов на товары и услуги в общем объеме обязательных
отчислений;
- наращивание доли налоговых поступлений в бюджеты местных органов власти (регионов,
департаментов, коммун).
В общей системе налогообложения можно выделить центральные налоги и местные налоги и
сборы (рис.12).
┌───────────────────────────────────┬───────────────────────────────────┐
│ Центральные налоги │ Местные налоги и сборы │
├───────────────────────────────────┼───────────────────────────────────┤
│ 1 │ 2 │
├───────────────────────────────────┼───────────────────────────────────┤
│1. Налог на добавленную стоимость. │1. Налог на жилье. │
│2. Налог на доходы от капиталов. │2. Промысловый налог. │
│3. Налог на прибыль от недвижимости│3. Земельный налог. │
│4. Налог на прибыль акционерных│4. Поземельный налог со строений. │
│компаний. │5. Профессиональный налог. │
│5. Налог на ученичество. │6. Налог на уборку территорий. │
│6. Налог на фонд зарплаты. │7. Пошлина на содержание сельскохо-│
│7. Налог на наследство и дарение. │зяйственной палаты. │
│8. Налог на прирост капитала. │8. Пошлина на содержание торгово-│
│9. Регистрационные и гербовые сборы│промышленной палаты. │
│10. Регистрационный налог (сбор) и│9. Местные сборы на освоение рудни-│
│пр. │ков. │
│ │10. Сборы на установку электроосве-│
│ │щения. │
│ │11. Пошлины на используемое обору-│
│ │дование. │
│ │12. Налог на продажу зданий. │
│ │13. Пошлина на транспорт. │
│ │14. Налог на озеленение и др. │
└───────────────────────────────────┴───────────────────────────────────┘
Рис.12. Налоги Франции
Налог на добавленную стоимость изымается в доходы центральных и местных бюджетов. Налог

изымается в центральный бюджет, из которого часть средств передается в местные бюджеты. Налог
применяется ко всем сделкам производственного и торгового характера. Обложению налогом подлежат
все деловые операции, осуществляемые как коммерческими организациями, так и частными лицами.
Базой обложения налогом является цена, которую покупатель должен уплатить поставщику товара. Эта
цена включает все расходы, затраченные промышленником или торговцем, а также прибыль. При этом
исключаются расходы, которые уже были обложены НДС, и сумма самого налога. Скидки подлежат
вычету и не облагаются налогом.
При продажах товаров лицами, занимающимися перепродажей, или произведений искусства
налогом облагается разница между покупной и продажной ценой в размере 30%.
Сырье и полуфабрикаты, изготовленные для собственных нужд предприятия, и услуги,
оказываемые в пределах предприятия, облагаются налогом по ставкам, предусмотренным в законе.
Сделки с недвижимостью, торговые операции и импортные товары облагаются по внутренним
ставкам.
НДС имеет четыре ставки: нормальную, сокращенную, промежуточную и повышенную.
Нормальная ставка применяется для всех операций, за исключением тех, по которым
предусмотрены иные ставки. Сокращенная ставка применяется при оказании услуг в сфере продуктов
питания и их производства. Промежуточная - применяется для обложения товаров: газа, электричества,
горячей воды, угля, нефтепродуктов, спирта, кофе и др. Повышенная - применяется при покупке
драгоценных металлов, мехов, аппаратуры, табака и др.
Налог на добавленную стоимость платят в момент представления декларации раз в месяц.
Продавец товара вносит налог из выручки после реализации товара. Предприятие, облагаемое НДС,
ежемесячно представляет налоговым органам декларацию, содержащую перечень товаров, подлежащих
продаже, и размер оборота.
Налог на доходы от денежных капиталов взимается с доходов, получаемых с акций, помещенных
капиталов (облигаций, кредитных обязательств, вкладов, бонов и др.) и доходов от иностранных ценных
бумаг.
При исчислении дохода физических лиц от денежных капиталов учитывается прибыль, которую
извлекает лицо от этой деятельности. Физические лица самостоятельно исчисляют облагаемый доход и
указывают в декларации.
Налог от прибыли от недвижимости, которым облагаются физические лица, взимается с прибыли,
получаемой при строительстве; прибыли от недвижимости, носящей спекулятивный характер; от
сверхприбыли, получаемой при продаже земли под застройку.
Чистые прибыли от недвижимости, получаемые физическими лицами, предварительно
облагаются налогом в размере 25% от суммы прибыли в момент регистрации сделки. В момент уплаты
налога эта сумма вычитается из общей суммы выплаты налога.
Налог на прибыль акционерных компаний взимается с юридических лиц с чистой прибыли. Налог
исчисляется со всего дохода, полученного от различных видов деятельности, в том месте, где находится
основное предприятие или учреждение. Начисление налога производится по декларации.
Облагаемой считается прибыль, устанавливаемая как разница между стоимостью активов на
момент закрытия годового баланса и вычетом новых вложений. На практике облагаемая прибыль
предприятия равна разнице между валовой прибылью (выручкой) и расходами, понесенными для ее
получения, то есть за минусом расходов на зарплату, наем помещений, уплату процентов по кредитам,
уплату налогов и др.
К налогам на доходы предприятий относят налог на ученичество и налог на фонд заработной
платы. Оба налога поступают в госбюджет. Налог на ученичество взимается по фиксированной ставке от
фонда заработной платы. Налог на заработную плату изымается по единой ставке от фонда заработной
платы. Данный вид налога платят государственные и частные учреждения и организации, производящие
пенсионные выплаты.
Налог на наследство и дарение взимается с физических лиц при всех видах перехода прав
собственности. Обложению подвергается имущество, получаемое наследником по единым ставкам,
определенным законодательством, с учетом степени родства.
Регистрационные и гербовые сборы взимаются с юридических актов, оформляемых с целью
перехода различных видов собственности к новым владельцам. Основная часть сборов взимается в
доход госбюджета.
Регистрационные сборы подразделяются на три категории: взимаемые по твердой ставке,
пропорциональной и прогрессивной. По твердой ставке облагаются юридические акты, по которым не
установлены тарифы распоряжениями. По пропорциональной ставке облагаются соглашения сторон по
всем видам деятельности. По прогрессивной ставке облагается только бесплатная передача
наследования между наследниками.
Регистрационный налог (сбор) взимается при продаже, переуступке, перепродаже всех видов
имущества по общей или сокращенной ставке. Налог включается в цену имущества. Сокращенная
ставка применяется при продаже дома или его части совместно с земельным наделом, при
приобретении лесных угодий и в других случаях.
Промысловый налог уплачивается ежегодно физическими и юридическими лицами,
занимающимися постоянно производственной деятельностью, не получающими за нее заработную
плату. Обложению промысловым налогом подлежит деятельность, носящая постоянный характер,
периодические сезонные работы, разовая закупка товара с целью перепродажи.
Ставка налога устанавливается каждой административно-территориальной единицей
самостоятельно на каждый род занятий. Максимальный размер ставки не может превышать более чем в
2 раза среднюю ставку по этому налогу за прошлый год, установленную на национальном уровне.
Государство получает от местных органов власти 7,6% общей суммы налоговых платежей.
Надбавки к промысловому налогу устанавливаются для покрытия расходов Товарно-
промышленной палаты и выплачиваются субъектами промыслового налога.
Социальный налог на заработную плату (налог на фонд заработной платы) взимается с
юридических лиц. Объектом налогообложения является фонд заработной платы организации. Ставки
налога носят прогрессивный характер и варьируются в размере от 4,5 до 13,5%.
Налог на развитие профессионального образования взимается с юридических лиц. Объектом
налогообложения является фонд заработной платы. Ставка налога составляет 0,5%, в том числе берется
и надбавка в размере 0,1%.
Сбор на профессиональную подготовку взимается с предпринимателей, которые в обязательном
порядке должны финансировать долгосрочную профессиональную подготовку работников. На эти цели
взимается налог в размере 1,2% от годового фонда оплаты труда. При использовании предприятием
временной рабочей силы размер ставки возрастает до 2% и еще взимается дополнительный сбор в
размере 0,3% годового фонда оплаты труда.
Сбор на строительство жилья взимается со всех предпринимателей, имеющих работников.
Ставка налога установлена в размере 0,65% от годовой суммы фонда оплаты труда работников.
Налог на здания, принадлежащие иностранным компаниям, взимается с недвижимости всех
иностранных компаний по ставке 3%, в то время как максимальная ставка налога на собственность
французских компаний составляет 1,5%.
Налоги на собственность:
- при сдаче в аренду недвижимости годовая арендная плата, взимаемая с арендодателя,
составляет 2,5%;
- налог на транспортные средства взимается с владельцев транспортных средств, в том числе
принадлежащих корпорациям, по ставкам, учитывающим мощность двигателя;
- налог на отдельные виды автотранспортных средств взимается с автомобилей, вес которых
превышает 16 т. Ставки налога зависят от веса и типа автомобиля.
- Во Франции, кроме того, коммунальные советы могут учредить арендную плату с кемпингов и
мест отдыха, налог на уборку и целый ряд дополнительных надбавок к налогам.
1.11. Налоговая система Японии
Налоговая система Японии обеспечивает более 64% всех налоговых доходов, поступающих в
бюджет государства. Основными налогами в Японии являются:
- налог на прибыль корпораций;
- акцизы;
- налог на доходы физических лиц или подоходный налог;
- налог на имущество юридических и физических лиц;
- налог на наследование и дарение;
- таможенные пошлины;
- налог на добавленную стоимость;
- налог на проживание и др.
Налог на прибыль корпораций зачисляется в национальный, префектурные и муниципальные
бюджеты. Национальная ставка составляет 33,48%, префектурная - 5% от национальной (1,67% от
прибыли) и муниципальная - 12,3% от национальной (4,12% от прибыли). Общая ставка налога от
прибыли составляет около 40%. Для предприятий малого бизнеса существует широкая система льгот.
Налог на доходы физических лиц зачисляется в бюджеты трех уровней, как и налог на прибыль
корпораций. Подоходным налогом облагается заработная плата, доходы крестьян и лиц свободных
профессий, доходы от недвижимости, дивиденды, проценты, пенсии, случайные заработки, бонусы,
пособия и т.д.
По данному виду налога существует система льгот, вплоть до освобождения от уплаты налога на
срок до 5 лет.
Для исчисления подоходного налога суммируются все доходы налогоплательщика, полученные
из разных источников, а затем из общей суммы дохода вычитается необходимый минимум
установленных скидок (льгот) и необлагаемый минимум для семьи. В налоговом законодательстве
предусмотрены три вида ставок: национальные, префектурные и муниципальные. Все ставки
дифференцированы по сумме доходов, получаемых гражданами, колеблются в интервале:
национальные - от 10 до 50%, префектурные - от 2 до 4% и муниципальные - от 3 до 12%.
Соответственно общая ставка налога колеблется в пределах от 15 до 76%.
Налог на имущество юридических и физических лиц уплачивается по единой ставке, не
превышающей 1,4% от стоимости имущества.
Налог на наследование и дарение взимается с учетом передачи собственности в дар или по
завещанию. Ставки налога на наследование дополнительно увеличиваются на 20% для наследников,
которые не являются детьми, родителями, братьями и сестрами. Однако общая ставка налога с учетом
добавки не должна превышать 75% фактической доли наследника. Стоимость собственности,
переходящей от одного владельца к другому, при формах наследства и передачи в дар, оценивается по
текущим рыночным ценам или по цене приобретения. Из налогооблагаемой базы исключается
собственность, приобретенная от родственников для получения образования и проживания, и
собственность, завещанная благотворительным, религиозным, научным, государственным и
общественным организациям.
Налог на добавленную стоимость в Японии осуществляется по методикам западноевропейских
стран по ставке 5%.
Заключение
Налоговые системы всех стран являются многоуровневыми, сложными, многочисленными в

отношении видов налогов, изымающими значительную часть доходов у юридических и физических лиц,
имеющими огромный штат налоговых органов. Налоги в настоящее время не только предмет спора
внутри страны, но и предмет международных споров.
В общем-то, обе противостоящие стороны - налогоплательщик и государство с его налоговыми
органами - одинаково сходятся на том, что современные налоговые системы кардинально нуждаются в
радикальном упрощении, а налоговые ставки - в уменьшении и упорядочении, в осмыслении и логико-
математическом обосновании.
В настоящее время бытует мнение, что главным противником упрощения налоговой системы
являются ученые и консультанты, получающие за свою работу деньги. Это абсолютно неверно. Роль тех
и других сводится к обоснованию наиболее оптимальных вариантов налоговых систем, сглаживающих
существующие противоречия между государством и налогоплательщиками.
В настоящее время обсуждаются в ряде стран интересные проекты упрощения систем
налогообложения вплоть до перехода к системе единого налога на доход или на расход, при которой
обложению будут подвергаться только суммарные доходы или расходы граждан или юридических лиц, а
все виды накоплений и инвестиций получат полную свободу от налогов как общественно полезные и
поддерживаемые государством.
Что касается снижения налоговых ставок, то эти процессы практически реализуются во многих
странах. Снижение ставок хотя и не самый кардинальный путь совершенствования налоговых систем, но
важный этап в снижении налогового бремени налогоплательщиков и повышения экономического и
социального развития страны.
В условиях мирового рынка и международной конкуренции преимущество имеют те страны,
которые проводят рациональную и сдержанную налоговую политику, что способствует сбыту товаров и
услуг на мировых рынках за счет снижения доли налогового компонента в издержках их производства.
Анализ достижений стран, лидирующих на мировом рынке, показывает, что большинство из них
путем налоговой конкурентоспособности решает успешно следующие основные задачи:
- установление налоговых ставок на уровне ниже среднемировых;
- отказ от прогрессивных систем налогообложения для основной массы получателей доходов;
- установление определенных правил расчета налогооблагаемой базы, при которых инвестиции
полностью освобождаются от налогообложения.
В этом плане Россия отстает от ряда стран. Доказательством тому является значительный отток
национальных капиталов за рубеж и низкий их приток за счет собственных и иностранных инвесторов.
Причиной этому является не только недостаточно сложившиеся рыночные отношения, но в большей
степени политика государства, в том числе и налоговая политика по отношению к собственному и
иностранному налогоплательщику. В налоговой политике важно опираться не только на опыт
собственной страны, но использовать ценное и полезное других стран с учетом местных условий, в
которых создается и развивается налоговая система.
Александров И.М.

Alieksandrov I.M. Naloghovyie S - 'Bierato

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Налоговые системы России и зарубежных стран

На протяжении десяти последних лет налоговая система России постоянно подвергается

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

Классификация налогов - это система их группировки по определенным признакам.

1.4. Налоговая система и ее структура

Налоговая система представляет собой единую совокупность однородных элементов,

Коэффициент стабильности характеризует относительное ухудшение или улучшение

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

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

1.5. Принципы налогообложения и построения налоговой системы

Принципы как исходные, основополагающие положения любого процесса и системы позволяют

1.5.1. Принципы налогообложения

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

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

1.5.2. Принципы построения налоговой системы

Принципов, как и требований к построению системы налогообложения можно выделить

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

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

где N - общее число налогоплательщиков в государстве; Н

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

где K - коэффициент оптимизации налоговой системы; о

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

K_о <= - коэффициент оптимальности организации налоговой системы.

Раздел II. Налоговая система России

Глава 1. Характеристика налоговой системы

1.1. Структура налоговой системы

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

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

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

1.2. Методика построения налоговой системы

Д - бюджет соответствующего территориального образования; б

2. Определить состав бюджета соответствующего территориального образования (федерации,

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

1.3. Общая методика исчисления налогов и сборов

1. Уточнить субъект налога (налогоплательщика).

Глава 2. Характеристика налогов России

2.1. Налог на добавленную стоимость

S - (S - S ) < 1 млн.руб. (3.1)

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

2.1.1. Налоговая база НДС

= С [1 - (лямбда + х лямбда )], (3.2)

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

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

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

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

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

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

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

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

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

2.1.2. Налоговая ставка НДС

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

2.1.3. Исчисление НДС

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

2.2.1 Определение налоговой базы на акцизы

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

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

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

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