Object of taxation: basic concepts and the essence of its definition

The object of taxation is a listcertain legal facts, which determine the duty of the business entity to pay a tax for the sale of goods. Also under the taxable object is the import of goods into Russian territory, the finding of property in personal possession, the receipt of inheritance and simply income.

The current Tax Code of the Russian Federationthe concept of "object of taxation", as transactions involving the sale of goods, property, as well as income, profit or any other object that can be estimated in terms of value, quantity and physical expression. With the availability of these criteria by tax legislation and stipulates the emergence of duties for the payment of taxes.

However, this definition can not be recognizedclear only in connection with the existence of the value of the value of goods sold. The corresponding obligation can arise only at actual realization, and their cost is a basis at definition of base for the taxation.

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

As property, the current tax legislation means some objects of civil rights that can be attributed to property in fulfillment of the Civil Code of the Russian Federation.

The object of VAT taxation is regulated by Art. 146 of the Tax Code of the Russian Federation, it is based on such elements:

- Realization on the Russian territory of the goods,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 some services for a fee (clause 1-3 of the RF Tax Code).

- Sale realized in the form of sale of pledged items and transfer of goods in accordance with the concluded agreement on granting novation.

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

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

- income;

- income that is reduced by expenditure.

The most effective for a business entitythe object of taxation is "income minus costs", 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 are being taken into account, which is constantly expanding.

Tax rate when accounting for income lesscosts is 15%. When using income as an object, the single tax is paid at 6%. Therefore, the payer has the right to determine what taxation principle is beneficial to him.