Taxation of enterprises - search for the best solution

Taxation of enterprises is establishedthe law of the state where the facility is located, which is subject to taxation. When crossing the goods of the customs border, it is necessary for the business entity to pay an additional corresponding duty and taxes. The tax legislation regulates all relations for the calculation and payment of taxes and non-tax payments, as well as the rights and obligations of the parties to these legal relationships.

The main structure of the taxation systemtry to consider the example of the Russian Federation. So, directly by the Tax Code (hereinafter - the Tax Code), using the principle of equality for all, a list of taxes and fees is determined. This law does not allow the application of tax rates, benefits and any other special conditions, depending on the origin of capital, the involvement of officials or a certain form of ownership in the higher levels of government. The taxation of enterprises should in no case hamper the development of the country's economy or violate the economic unity of the Russian Federation's space.

The subject of the tax system isdirectly the payer itself, and the main elements of taxation can be attributed to the object of taxation, tax base and periods, tax rates, the order of their application, as well as the terms of payment to the budget. Also, this law specifies the grounds for applying tax incentives.

According to the Tax Code, taxation of enterprisesconsists of a set of taxes that are divided into federal, regional, special tax regimes and local. The system of federal taxes is formed by including direct and indirect taxes, as well as a single social tax. As for the regional ones, it can include: transport tax, taxes on gambling and property of organizations. Special tax regimes provide for the use of a simplified taxation system.

Taking into account the above, one can doThe following generalization. Federal means taxes that are established by Russian tax legislation and must be mandatory throughout the country. Regional and local can include those taxes that are adopted by municipal legal regulations and must be paid only in the territory of these administrative entities. Special tax regimes allow you to replace the usual payment of taxes for a special established by the Tax Code.

Taxation of enterprises should facilitateexpansion of its economic activities. Often, due to deficiencies in the tax legislation, some taxpayers go "in the shade" and form schemes to minimize tax liabilities.

In connection with the constant expansion of the circleindividual farms before the government of the public very often raises the question of taxation of small businesses. In modern Russia, a simplified system of taxation for such payers is provided, which provides for the application of a certain single tax rate to the revenues received.

Based on domestic experiencesubjects, it can be concluded that taxation of small businesses is still imperfect. So, the use of "simplified" does not allow VAT registration by the payer, and this considerably complicates the work with other business entities. Such taxation of the enterprise has one more negative side: application of a fixed rate to the received revenue. This system of calculating the tax is not always economically beneficial for the enterprise, since it does not take into account the costs incurred in the same period.