Tax elements

Содержание

1. Tax elements
2. ContentDefinitionElementsDefinition of elementsReferences
3. DefinitionTax - compulsory, individually gratuitous payment levied
4. Elements
5. Tax objectObject of taxation - the sale
6. Unit of taxThe unit of taxation is
7. Tax salaryTax salary is the amount of
8. Tax subjectAccording to the general norms of
9. Tax periodA tax period is a calendar
10. Tax rebateTax rebate - are the benefits
11. Tax rateTax rate - the amount of
12. The tax baseTax base (taxable base) -
13. Tax scaleTax scale - the scale on
14. References"Tax Code of the Russian Federation"Lecture of M. Pinskayahttps://ru.wikipedia.org/wiki/Налогhttp://market-pages.ru/nalogi1/3.html
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ContentDefinitionElementsDefinition of elementsReferences

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Слайд 1Tax elements
The presentation was prepared by students of GMU 3-4

Bankova A., Arkhipkina E.
Moscow, 2019

Слайд 2Content
Definition
Elements
Definition of elements
References

Слайд 3Definition
Tax - compulsory, individually gratuitous payment levied on organizations and

individuals in the form of the alienation of the funds

belonging to them on the right of ownership, in order to financially support the activities of the state and municipalities.
Tax elements - these are the principles of building and organizing taxes.

DefinitionTax - compulsory, individually gratuitous payment levied on organizations and individuals in the form of the alienation

Слайд 4Elements

Слайд 5Tax object
Object of taxation - the sale of goods (works,

services), property, profits, income or expenses associated with the occurrence

of tax payments and the collection of tax obligations to pay tax.

Tax objectObject of taxation - the sale of goods (works, services), property, profits, income or expenses associated

Слайд 6Unit of tax
The unit of taxation is a single scale

of taxation, which is used to quantify the tax base.

So, in the case of land taxation, hectare, square meter is used in this capacity; taxation of value added - the ruble; when calculating the transport tax - horsepower.

Unit of taxThe unit of taxation is a single scale of taxation, which is used to quantify

Слайд 7Tax salary
Tax salary is the amount of the fee paid

by the payer to a specific budget taken for a

single tax.
In cases when the tax salary in the amount specified by the legislation is transferred for any reason to the wrong budget, the tax will be considered unpaid and a corresponding non-payment penalty will be charged on the relevant item of the RF tax legislation.

Tax salaryTax salary is the amount of the fee paid by the payer to a specific budget

Слайд 8Tax subject
According to the general norms of the theory of

law, the main subjects of taxation in the Russian Federation

are:
individuals;
legal entities;
individual entrepreneurs.
The status of a subject of taxation depends on the status of residence.
Residents of the Russian Federation are:
Residents of tindividuals who are citizens of the Russian Federation;
legal entities registered in the Russian Federation.

Tax subjectAccording to the general norms of the theory of law, the main subjects of taxation in

Слайд 9Tax period
A tax period is a calendar year or another

period of time in relation to individual taxes, after which

the tax base is determined and the amount of tax payable is calculated. The tax period may consist of one or several reporting periods, taking into account the features established by this article