Надо быстро сделать доклад по праву и юриспруденции. Есть буквально 1 день. Тема работы «Basic tendencies in the development of Russian and Estonian tax systems. Основные тенденции развития систем налогообложения России и Эстонии.».
The purpose of the article is to review the basic principles and criteria of Russia and Estonia tax systems.
At this time period there was a legislative code of laws of the Russian Federation on specific kinds of taxes and fees, the basic principles of which are preserved.
The purpose of the article is to review the basic principles and criteria of Russia and Estonia tax systems, as well as their development tendencies. The article describes the main aspects of social tax in Estonia and insurance premiums in Russia, obligations to pay it for legal bodies and individual citizens. The articulation of taxation management concept,
1. Tax Code of the RF edition of 2013 (Налоговый кодекс РФ в редакции от 2013 года. - Consultant plus, Moscow 2013, Article 2 (in Russian)).
2. Maksukorralduse seaduses (Tax Law). – RT I 2002, 44, 284; 2011, 4, 851 (in Estonian).
3. Aripaeva Kirjastus (Tax guide). Tallinn 2012. p. 120 (in Russian).
4. Расходы по социальному налогу (Expenditures on social tax). Availablle at http://www.skylaser.ee/buh_help/obzory/Nalogooblozhenie%20system.htm (16.4.2013) (in Russian).
5. L. Lehis (Tax legislation of Estonia). Eesti Maksumaksjate LIIT.Tallinn 2011, p. 28 (in Russian).
6. Cоциальный налог (Social tax). Available at http://rup.ee/rus_copy/bukhgalterskie-novosti/minimalnaia-obiazannost-po-sotcialnomu-nalogu-videorukovodstvo.html (16.04.2013) (in Russian).
7. Federal law dated July 24
Показать все, 2009, No. 213-FZ ´on amendments to certain legislative acts of the Russian Federation and the nullification of certain legislative acts´ (Федеральный Закон от 24 июля 2009 года № 213-ФЗ ´О внесении изменений в отдельные законодательные акты Российской Федерации и признании утратившими силу отдельных законодательных актов´´. - GARANT information and informative website, article 1 (in Russian)).
8. Federal law dated July 24, 2009, No. 212-FZ ´of insurance premiums to the Pension Fund of the Russian Federation, the social insurance fund of the Russian Federation, the Federal compulsory medical insurance (Федеральный Закон от 24 июля 2009 года № 212-ФЗ ´О страховых взносах в Пенсионный фонд Российской Федерации, Фонд социального страхования Российской Федерации, Федеральный Фонд обязательного медицинского страхования´. - GARANT information and informative website, article 5(in Russian)).
9. Sotsiaalmaksuseaduse muutmine (Social Tax Law). – RT I 2000, 102, 675; 2012, 8, 145 (in Estonian).Скрыть
If an Estonian company has its business activity in a foreign State, and conducts their bookkeeping and taxation management in accordance with those foreign State legal acts, then a company tax manager should take into account the tax liability when calculating tax in Estonia.
The taxation management is conducted in accordance with the procedure established by the Minister of Finance No. 40 of 30.3.2004*13, in the exercise of the following business operations:
-taxable transactions and transactions at the rate of VAT;
-free from taxation of transactions and operations (for nontaxable turnover);
-transactions and operations, which do not form a sales turnover.
In Russia the accelerated implementation of IFRS at a quickened pace and that, by itself, makes it necessary to build such an a
Показать всеccounting system, which was close to the requirements of international financial reporting standards. The Russian Ministry of finance in the order No. 160n of 25/11/2011 has already enacted IFRS and clarification of those standards of accounting in the Russian Federation*14.
In addition, the Ministry of Finance of Russia (order of 30 N 440) in order to improve the quality and accessibility of information generated in the financial accounting and reporting, as well as improving the regulatory system of accounting and control financial statements approved the plan for 2012-2015 years of bookkeeping and accounting in the Russian Federation on the basis of international financial reporting standards*15, one of the first steps in the implementation of the plan was the adoption of a new law ´on accounting´ 6.12.2011 (Federal law No. 402-FZ)*16, which came into force from January 1, 2013 year. comparative analysis of the main provisions of the new Act on accounting showed them a radical contrast to the rules applicable to the year of 2013 N 129-FZ dated 21.11.1996*17.
In accordance with article 82, paragraph 1 of the Tax Code the tax control is carried out by the tax authorities within the frames of their competence by means of tax inspections, for obtaining explanations from taxpayers, tax agents and the levy payers, verification and accounting, inspection of premises and territories used for deriving of income (profit), as well as in other forms stipulated by the given Code*18.
During the implementation of tax control it is not permitted to collect, store, use and distribute the personal information of the taxpayer (levy payer, or tax collection agent) obtained in violation of the provisions of The Constitution Tax code of the Russian Federation, Federal Laws as well as violation of the data saving principle of professional secrecy, in particular client-lawyer privilege, and auditoria secrecy*19.
Each year, tax legislation has undergoes through many changes. The past year was no exception, and a number of amendments to the Tax Code of the Russian Federation in the course of the year, have come into effect on January 1, 2013. The most significant change of all taxpaying organizations is that they only need to submit an annual bookkeeping record (financial) statement (with exception of those organizations that are not required to maintain a bookkeeping record). Unlike Russia, the tax law changes in Estonia do not occur so frequently. The tax and book keeping system is more stable, relatively simple and transparent, which was mostly affected by the accession to the EU*20.
The bookkeeping is often called ´´language´´ of business and enterprise. Therefore the general rules must be established in order for all the organizations and all members of business activity to accept and follow them. These rules are governed by the legislative and regulatory acts and regulations at the State level. The method of regulation is determined by the statutory document, as well as management of the bookkeeping records for all business organizations who perform as legal bodies.
In order to improve the quality and accessibility of information generated in the financial accounting and reporting, as well as improving the regulatory system of accounting and control financial statements The Ministry of Finance of Russia has approved the plan for 2012-2015 for the development of the bookkeeping and financial reporting on the basis of international financial reporting standards.
One of the first steps for the plan implementation was the adoption of a new law on bookkeeping (Federal law of 6.12.2011 No.402-FZ)*21, which came into an effect on January 1, 2013. The comparative analysis of the main principles of the new accounting law has showed their radical contrast from the principles applied before the year of 2013 N 129-FZ dated 21.11.1996.
Financial and economic activity consists of:
- source formation which is necessary for the activity. Sources may be financial and tangible;
- investment of funds which were raised and formed: creating production stock, cost of goods manufactured;
- product sales and budget mutual relations in terms of tax assessment and other economic operations*22.
The main objectives of bookkeeping are:
- formation of reliable information about business processes and performance results enterprises necessary for operative management and corporate governance as well as its use by investors, consumers, tax, financial, banking institutions and other persons;
- monitoring provision of the availability of assets and the use of material, labor and financial resources in accordance with approved standards, specifications and estimates; prevention of negative phenomena in financial activities, identification and mobilization of internal resources*23. Скрыть
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