The object of taxation: the basic concepts and the essence of its definition

The object of taxation is a listcertain legal facts that determine the obligation of a business entity to pay tax for the implementation of the sale of goods. Also under the taxable object is the importation of goods into Russian territory, finding the property in personal possession, inheritance and just income.

The current Tax Code of the Russian Federation has definedthe concept of "object of taxation", as operations related to the sale of goods, property, as well as income, profit, or any other object that can be assessed in value, quantitative and physical terms. With the availability of these criteria, tax legislation and stipulates the occurrence of tax payment obligations.

Однако данное определение не может быть признано clear only in connection with the presence of the magnitude of the value of goods sold. The corresponding obligation can arise only during the actual implementation, and their cost is the basis for determining the basis for taxation.

It should be noted that each individual tax has its own object of taxation, which is regulated by part 2 of this Code.

As property, the current tax legislation implies certain objects of civil rights that can be attributed to property in pursuance of the Civil Code of the Russian Federation.

The object of VAT taxation is governed by art. 146 of the Tax Code of the Russian Federation, it is based on the following elements:

- Realization of goods on the Russian territory,services and works. This also includes the transfer of property rights. At the same time, it should be understood as the transfer of ownership of goods on a reimbursable basis, as well as the results of work performed by one person to another, or the provision of certain services for value (para. Art. 39 of the RF Tax Code).

- Realization, carried out in the form of sale of pledged items and transfer of goods in accordance with the agreement on the provision of novation.

It is necessary to take into account that the objecttaxation includes the transfer of goods on the territory of Russia for use in one’s own needs and only if the costs associated with the purchase of these goods will not be taken into account when taxing profits.

When considering tax issues, one should not forget about the application of the simplified system. When applying "simplified" in the form of an object of taxation can be used:

- income;

- incomes that are reduced by expenses.

The most effective for a business entitythe object of taxation “income minus costs” is recognized, since the use of such a system will allow to take into account the expenses incurred by the payer. However, it must be remembered that only expenses included in the special list, which is constantly expanding, are taken into account.

Tax rate for income accounting minuscosts is 15%. When income is used as an object, the single tax is paid at 6%. Therefore, the payer has the right to determine for himself which principle of taxation is beneficial to him.