Taxation of enterprises - search for the best solution

The taxation of enterprises is established by the legislation 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 relevant 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 system we will try to consider on 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 power. Taxation of enterprises should in no case impede the development of the country's economy or violate the economic unity of the Russian Federation.

The subject of the tax system is directly the payer himself, 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 of the Russian Federation, the taxation of enterprises consists 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. Regarding regional, it can include: transport tax, taxes on gambling and on property of organizations. Special tax regimes provide for the application of a simplified taxation system.

Taking into account the above, one can make the following generalization. Federal means taxes that are established by Russian tax laws and must be mandatory throughout the country. Regional and local can include those taxes that are accepted 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 contribute to the expansion 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.

Due to the constant expansion of the range of individual farms, the issue of taxation of small business entities is often raised before the government by the public . In modern Russia there is a simplified system of taxation for such payers, which provides for the application of a certain rate of a single tax to the revenues received.

Based on the domestic experience of the activities of the subjects, we can conclude 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 an enterprise taxation has one more negative side: the application of a fixed rate to the revenue received. This system of tax calculation is not always economically beneficial for the enterprise, since it does not take into account the expenses incurred in the same period.