The Rights and duties of the taxpayer in RF

possibility to use the public facility for determined total integer,

for instance, the defence and have an influence upon distribution incom and property between people .

By Svensson

the taxpayer.
The Rights of the taxpayer.

level with organization and physical persons in purpose of the

financial provision to activity state and (or) of the municipal formation
The Tax follows to distinguish from collection (the duties), which charging carries not free nature, but is a condition of completion in respect of their payer determined action.

Collection of the installed taxes, as well as principle, the

forms and methods of their determination, change, cancelling, charging and checking form the tax system.

economic agent for incoms from factor production( the personal income-tax,

tax on profit);
Indirect consisting in most price on consumer item tax with sale, value added tax)

of dependencies from level of the incom of the economic

agent;
Income-taxes - some determined percent from incom (13%)

и

types:
The Progressive tax tax, beside which average tax rate

dependent straight pro rata from level of the incom. Thereby if incom of the agent increases, that grows and tax rate. But if, on the contrary, falls the value of the incom, that rate in the same way falls.
The Retrogressive tax tax, whose average rate of the tax back proportional level of the incom. This means that when increase incom economic agent, rate falls, and, on the contrary, grows if incom decreases.
The Proportional tax tax, rate which does not depend on values of the taxed incom.

code and obligatory to payment on the whole territory of

the Russian Federation):
value added tax excises
tax on incoms of the physical persons united social tax tax on profit organization tax on mining useful fossilized tax with property, moving over to order of the inheritance or presenting water tax
dues for use object animal of the world and for use object water biological resource state duty

law subject to Russian Federation about tax and obligatory to

payment on territory corresponding to subject to Russian Federation):
tax on property organization tax on gaming business transport tax

normative legal acts representative organ municipal formation about tax and

obligatory to payment on territory corresponding to municipal formation):
земельный tax tax on property of the physical persons

is entrusted duty to pay the tax to account of

the own facilities.

the physical persons:
Person
Person - a businessman

the juridical persons:
-an usual organizations
-small businesses -commercial
-a nonprofit organizations

to lead accounting, form the reports about financial and economic

activity, providing silt safety not less five years.
Duty to present tax organ required for calculus and payment of the taxes documents and information

in size of the amount сокрытого or understated incom (arrived),

revealled check tax organ.
The Duty in the event of disagreement with fact, stated in act of the check, present the written explanations a motive refusal of signing of this act.
Duty to report tax organ in десятидневный period about accepted decision on liquidations (reorganization) of the juridical person

the taxes on base and in order, installed by legislative

acts.
The Right to present the tax organ documents, confirming right on priveleges on tax is derived by the first.

check, called on tax organ, is a warranty of the

right on protection.
The Right to present the tax organ of the explanation on calculus and payment of the taxes and on acts of the called on check.
The Right in installed by law order to appeal the decisions tax organ and actions of their executives.

in the manner of fine, deprivations of the liberty, deprivations

of the right to concern with business activity on determined period.

of the taxation of the people, enterprise, organization (indicate the

full name of the source, date of the publishing) Esse to subjects of the epigraph of the lesson.