Ministry of Education and Science of the Volgograd Region
state budgetary educational institution of secondary vocational education
"Volgograd College of Management and New Technologies"
Specialty 080107 Taxes and taxation
Graduation qualification (thesis) work
Types of tax control and ways to improve them
Artist: Sheyanov A.A.
Day department Group K09-N
Head: Gerasimova N.M.
Cycle Chairman
Commission Dubrova L.N.
Reviewer Vedeneeva L.V.
Introduction
1. The concept, types and role of tax control
1.1 The essence of tax control in the system tax law
1.2 Concept and role tax audits in the system of tax law
1.3 Tax offenses and liability for them
2. Tax control as the main activity of MIFTS No. 9 in the Volgograd region
2.1 Characteristics of MIFNS No. 9 in the Volgograd region
2.2 The procedure for conducting a desk tax audit
2.3 The procedure for conducting an on-site tax audit
3. Prospects and ways to improve tax control
3.1 Proposal of employees of MIFTS No. 9 in the Volgograd region, aimed at improving the efficiency of tax control.
3.2 Ways to improve tax control
Conclusion
List of used sources and literature
Application
Introduction
tax control offense responsibility
Improving tax control is one of the most actual problems in the field of taxation in our country. This problem acquires special significance during the period of dynamic tax reform.
Tax control is one of the most important areas of state financial control. The priority of tax control as a direction of control activity, first of all, is due to the importance of taxes and fees as sources of income for the federal, regional and local budgets. In terms of the number of controlled persons, tax control also occupies the main position.
Tax control is carried out through the implementation by state bodies of special measures, called forms of tax control, one of which is tax audits.
In accordance with the Tax Code of the Russian Federation, tax authorities are the entities authorized to conduct tax audits. Thus, only the tax authorities act as full-fledged subjects with all the rights to conduct tax audits.
The object of control is the audited organizations, in respect of which the control activities of the authorized bodies are carried out.
The subjects of tax control are tax authorities, state authorities off-budget funds, customs authorities, police authorities. Separate control powers regarding the sphere of taxation have Accounts Chamber Russian Federation and the Ministry of Finance of the Russian Federation.
Controlled entities are organizations and individuals who are obligated to pay legally established taxes and fees.
The purpose of tax control is to prevent and detect tax offenses (including tax crimes), as well as to bring to justice persons who have violated tax laws.
1. The concept, types and role of tax control
1.1 The concept and role of tax control in the system of tax law
Tax control is a system of mandatory procedures carried out by officials of tax authorities within their competence.
Also, tax control can be called as a certain type of activity of the authorized bodies of the tax administration, implemented in various forms in order to obtain information on compliance with the norms of tax legislation and verify the completeness and timeliness of the fulfillment of tax obligations by taxpayers and other obligated persons.
The object of tax control can be defined as a kind of monetary relations of a public nature that arise in the process of levying taxes and fees and bringing violators of tax legislation to justice.
The subject of tax control, first of all, is the timeliness and completeness of the fulfillment by taxpayers of their tax obligations towards the state or municipality. However, it should also be taken into account that, along with the payment of taxes, the main obligations of taxpaying organizations, in accordance with Article 23 of the Tax Code of the Russian Federation, also include keeping records of their income (expenses) and objects of taxation in the prescribed manner and submitting to tax bodies and their officials of the documents necessary for the calculation and payment of taxes.
The subjects of tax control in the Russian Federation are the bodies of the tax service (the Ministry of Taxes and Duties and its subdivisions in the Russian Federation), which carry out direct operational control over the receipt of taxes and other obligatory payments to the state.
The composition of tax control includes not only the rules governing relations in the field of accounting for taxpayers and the implementation of control tax measures, but also the rules governing relations in the field of tax control over large expenses of individuals.
Tax control is a necessary condition for the functioning of the tax system. In the absence or low efficiency of tax control, it is difficult to expect that taxpayers will pay taxes on time and in full.
The implementation of tax control is carried out in different legal forms. At the same time, control actions are regulated on the basis of the law, which clearly defines the powers of the tax authorities.
Properly organized tax control requires, on the one hand, broad powers of the tax authorities in terms of access to relevant information, and on the other hand, respect for the taxpayer and the inadmissibility of causing unlawful harm to the taxpayer.
To implement tax control, taxpayers (organizations and individuals) are subject to registration with the tax authority. This is the fundamental principle of tax control. It is important to emphasize that, in accordance with the Tax Code, any persons recognized as taxpayers are subject to registration, regardless of the circumstances with which the Code associates the emergence of an obligation to pay a particular tax. Organizations, tax agents, individual entrepreneurs without forming a legal entity are required to independently take certain actions to register with the tax authority.
At present, the legal tools of tax control are developing, various forms and methods of implementing control measures are also developing, special control tax regimes appear within the framework of tax control, and the legal regulation of tax control is being detailed.
.2 The concept and role of tax audits in the system of tax law
Tax audits are the main and most effective form of tax control.
A tax audit is a set of special methods of tax control used by authorized bodies in order to establish the reliability and legality of the reflection of objects of taxation and the procedure for paying taxes and fees in documents, reports, balance sheets and other media. In the course of tax audits, a comprehensive study of the financial and economic operations of organizations or individuals with objects of taxation is carried out.
Carrying out tax audits is always, to a certain extent, an "intrusion" into the economic activities of the audited organizations. In the course of exercising their control powers by the tax authorities, there arises direct interaction or a clash of interests between the representative of the state, which is the official of the tax authority conducting the audit, on the one hand, and officials of the organization - the taxpayer (or individual entrepreneur) - on the other hand. Therefore, in order to establish a balance of interests of both parties in the tax control legal relationship, it was necessary to determine the legal status of the parties during tax audits, as well as the sequence of their actions, which was established in the Tax Code of the Russian Federation. From a legal point of view, the establishment in a codified act of a sequence of actions of the parties with the simultaneous determination of the legal status of the participants in these actions can be considered as giving a procedural form to the actions of the parties of the corresponding control legal relations.
The quality and effectiveness of tax audits carried out largely depend on careful preparation and planning. The organization of control activities and the use of certain methods and forms of tax control is carried out on the basis of the developed plans and programs for the conduct of tax control measures.
Planning is one of the main basic principles for the implementation of tax control by authorized bodies. There are different types of plans. control work: annual, prospective, current, etc. Planning is often the initial stage of control work, during which the tasks and objectives of tax audits are determined, objects of control are selected, a list of issues to be audited, a program of tax audits are drawn up, the timing of the implementation of control measures, as well as performers are determined.
After determining the above issues, it is necessary to properly organize the conduct of the tax audit itself. The organization of a tax audit includes, first of all, careful preparation for it, setting goals, drawing up a program, carrying out tax control measures in the prescribed manner, processing tax audit materials and taking measures to identify and prevent violations of the procedure and deadlines for paying taxes and fees.
The results of tax audits are drawn up in the form of a final document - a tax audit report, for the reliability of which the relevant officials are personally responsible. Tax control bodies systematically analyze the results of their control activities and summarize the practice of their work. In addition, lower tax authorities submit reports to the relevant higher tax authorities on the implementation of tax control measures, the results of audits, etc. The report is accompanied by conclusions, recommendations and suggestions.
Depending on the volume of documentation to be checked and the place where the tax audit is carried out, they are divided into cameral and field audits.
A desk audit is a verification of the documents submitted by the taxpayer tax returns and other documents serving as the basis for the calculation and payment of taxes, as well as verification of other documents available to the tax authority on the activities of the taxpayer, carried out at the location of the tax authority.
Currently, desk audits remain a significant factor in replenishing the budget. Errors found during desk audits in the tax declarations themselves, in justifying benefits, give a significant increase in payments to the budget.
A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax return and documents serving as the basis for calculating and paying tax, if the legislation on taxes and fees no other deadlines are provided. The purpose of a desk audit is to monitor compliance by taxpayers with legislative and other regulatory legal acts on taxes and fees, identify and prevent tax offenses, recover unpaid (not fully paid) taxes and relevant penalties, initiate, if there are grounds for the collection of tax sanctions in the prescribed manner, as well as the preparation of the necessary information to ensure the rational selection of taxpayers for on-site tax audits.
An on-site tax audit is understood as a set of actions to verify primary accounting and other accounting documents of a taxpayer, registers accounting, financial statements and tax returns, economic and other contracts, acts on the fulfillment of contractual obligations, internal orders, orders, protocols, any other documents; on inspection (survey) of various items, any used by the taxpayer to generate income or related to the maintenance of objects of taxation of production, storage, retail and other premises and territories; on conducting an inventory of property belonging to the taxpayer; as well as other actions of tax authorities (their officials) carried out at the location of the taxpayer (the place of its activity, the location of the object of taxation) and in other places outside the location of the tax authority.
For the first time, the term "Field tax audit" was introduced into the use of control work by the Tax Code of the Russian Federation. Previously, inspections conducted with access to the taxpayer were called documentary. However, the difference between the concepts of "exit" and "documentary" checks is by no means terminological. There is a widespread opinion that an on-site tax audit and a documentary audit are one and the same. However, in fact, these are by no means identical concepts. Thus, an on-site tax audit is an audit conducted, as a rule, at the premises of the taxpayer. A documentary check is a check that covers the primary accounting documentation and accounting registers taxpayer. At the same time, no legislative act specifies the place of conducting such an inspection.
The main participants in an on-site tax audit are the audited organization or individual entrepreneurs and the tax authority (its officials). However, actions of other persons, for example, experts, translators, may be associated with on-site inspections, but such actions, as a rule, are due to the initiative of the tax authority.
The purpose of an on-site tax audit is practically the same as that of a desk audit: to control the correctness of the calculation, completeness and timeliness of paying taxes and fees to the budget, compliance with the legislation on taxes and fees, recovery of tax arrears and penalties, bringing the perpetrators to responsibility for committing tax offenses, prevention of such offenses. However, they are achieved by others, specific specifically for on-site inspections means. For example, the seizure of documents and items within the framework of tax control can only be carried out during an on-site inspection.
An on-site tax audit may cover only three calendar years of the taxpayer's activities immediately preceding the year of the audit. The tax authority is not entitled to conduct two or more field audits during one calendar year on the same taxes for the same period. Duration - no more than two months; in exceptional cases, a higher tax authority may extend the duration of a tax audit up to three months.
The term of the on-site inspection includes the time of the actual presence of the inspectors on the territory of the inspected enterprise. However, the periods between the delivery to the taxpayer of the requirement to submit documents and the provision of the documents requested during the audit shall not be counted within the specified period.
In the course of an on-site inspection, it may be necessary to inspect premises and territories used to generate income or related to the maintenance of taxable objects, to conduct an inventory of property, to seize documents and items, etc. In a number of cases provided for by the Code, when conducting control actions, protocols.
The basis for conducting an on-site tax audit is the relevant decision of the head of the tax authority (his deputy) or the decision of the head (his deputy) of a higher tax authority to conduct an on-site audit in order to control the activities of the tax authority. Article 87 of the Tax Code of the Russian Federation provides for the possibility of conducting such tax audits as counter audits.
A cross check is a comparison of different instances of the same document. Based on the essence of the method, it can only be applied to documents that are drawn up not in one, but in several copies. These include documents that document the receipt or leave material assets(invoices, invoices, etc.). Copies of documents are located either in different organizations or in different structural divisions of the enterprise. Subject to the correct reflection of economic activity, different copies of the document have the same content. In other cases, documents are drawn up only in one copy, or have different content. When comparing documents, the following may not coincide: the quantity of goods, the unit of measurement, the price of goods, etc. The absence of a copy of the document may be a sign of non-documentation of the fact of economic activity, and as a result, concealment of income.
In practice, a counter audit is part of an ongoing desk or field tax audit. The data obtained as a result of a cross-check is included in the main act of an on-site or in-house check (reflected in the issued Resolution on involvement in tax liability). Based on these data, the main conclusion about the audit is made.
Tax audits are divided into complex, thematic and targeted tax audits according to the volume of audited issues.
A comprehensive audit is an audit of the financial and economic activities of an organization for a certain period of time on all issues of compliance with tax laws. The frequency of due diligence has not been established at this time. If the tax authority has reason to believe that the accounting and payment of taxes (fees) are conducted with violations, comprehensive audits are carried out at least once every three years (statute of limitations for the period under review). Taxpayers with a positive reputation may not be subject to due diligence at all.
After the entry into force of the Tax Code of the Russian Federation, almost all field tax audits are carried out in the form of complex ones. This can include such issues as the correctness of the calculation and transfer of taxes (fees) by the taxpayer, the performance of the functions of a tax agent; the correctness of writing off the amounts of taxes and sanctions from the accounts of taxpayers; opening accounts for taxpayers (when checking banks); application of KKM; the procedure for the sale of alcoholic products, etc. Only an on-site tax audit allows you to use the full range of rights granted to the tax authorities.
A thematic audit is a verification of certain issues of the financial and economic activities of an organization (for example, verification of the correctness of the calculation and payment of income tax, VAT, property tax, and other taxes). Such audits are carried out as necessary, determined by the head of the tax authority.
A thematic audit is carried out either as an element of a comprehensive audit, or as a separate audit on established facts of violations of the law on the basis of current tax monitoring. Accordingly, its results are drawn up either in a separate act, or are reflected in the act of a comprehensive audit. If there is a need for a due diligence based on a thematic review, it should be decided additional solution expanding the range of questions to be tested.
A targeted audit is an audit of compliance with tax laws in a particular area or financial and business operations of an organization. Such checks are carried out on issues of mutual settlements with suppliers and buyers of products (services), on export-import operations, on a specific transaction, on the placement of temporarily free Money, the correctness of the application of benefits and for any other financial and economic transactions. The results of a targeted audit are used in a comprehensive or thematic audit and are drawn up either in the acts of these audits or as separate annexes. It is possible to conduct targeted inspections as independent ones. However, in this case, there is a risk of incomplete verification of certain issues of compliance with tax laws.
According to the method of organization, tax audits are divided into scheduled and unannounced.
An unannounced audit is a type of on-site tax audit conducted without prior notice to the taxpayer (as opposed to a scheduled audit).
An on-site inspection is carried out directly at the place of business activity (the place where documents are stored) by the taxpayer. The basis for its implementation is the decision of the head (deputy head of the tax authority), taken upon receipt of information or assumptions about the violation of the legislation by the taxpayer.
The purpose of a sudden inspection is to establish the fact that an offense has been committed, which can be hidden during ordinary inspections. Surprise inspections are not carried out often. At the same time, many non-tax audits, for example, audits of the use of cash registers, in most cases are carried out as sudden. The RF RF also provides for the possibility of conducting control and repeated audits.
The purpose of the control audit is to establish the fact of low-quality conduct of an earlier audit by officials of the tax authorities. The results of their implementation are reflected both in the taxpayer and in the audited employees of the tax authorities. So, if facts of violation of the law by the audited taxpayer are established, appropriate sanctions will be applied to him. If the violations were committed by officials of the tax authorities, then such persons should be brought to disciplinary (criminal) liability.
A re-audit is an audit for the same types of taxes and for the same tax periods for which the previous audit was carried out. The Tax Code of the Russian Federation provides for restrictions on repeated tax audits. Thus, according to Article 87 of the Tax Code of the Russian Federation, it is prohibited to conduct repeated field tax audits for the same taxes payable or paid by the taxpayer (payer of the fee) for the already audited tax period. Currently, repeated field tax audits are carried out, as a rule, in the form of control audits.
According to the volume of documents to be checked, checks are divided into:
· solid (when all documents of the organization are checked, without gaps and assumptions about the absence of violations); · selective (when only part of the documentation is checked). Continuing inspections are most often carried out in small organizations or in organizations where it is necessary to restore accounting (in case of its absence or destruction of primary documents). A selective audit can develop into a continuous one if violations are found in the audited sample, which may be inherent in the entire array of the organization's documentation. 1.3 Tax offenses and liability for them
The obligation to pay legally established taxes in a timely and correct manner is well known. However, this is only one of the many obligations of taxpayers, for non-fulfillment or dishonest fulfillment of which the law provides for liability. In this article, the reader will find a brief overview of tax offenses, as well as a presentation of some of the basic concepts related to tax liability. Article 106 of the Tax Code of the Russian Federation defines a tax offense as "guilty committed illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons, for which this Code establishes responsibility". This means that the law establishes four main features, under which an act can be qualified as a tax offense. This is, firstly, the wrongfulness of an action or inaction, i.e. non-compliance with the legal norm established by the legislation on taxes and fees. Any actions that are not related to violation of the law cannot be qualified as offenses. The second sign is the guilt of the offender, that is, the presence of intent or the negligence shown by him. The absence of guilt excludes the application of sanctions. The next obligatory sign of an offense is the presence of a causal relationship between the illegal act and harmful consequences. Finally, the fourth is a sign of punishability of the act. If the legislation does not provide for a penalty for the commission of specific illegal acts, then liability is absolutely excluded. In accordance with the Tax Code, both legal entities and individuals can be held liable for tax. Moreover, the latter can be brought to tax liability from the age of 16. Responsibility under the Tax Code for individuals occurs if their acts do not contain elements of a crime (responsibility for which is provided for by criminal law. The grounds and procedure for bringing to responsibility for committing a tax offense are established exclusively by the Tax Code. The Tax Code establishes the inadmissibility of the repeated bringing of the same person to responsibility for committing a tax offense. At the same time, it should be noted that in the event that one person commits several offenses under the Tax Code of the Russian Federation, this person is charged in full the sanctions established for the commission of each of the offenses committed without absorption of less severe sanctions by more severe ones. Bringing a person to tax responsibility does not release him from the obligation to pay (transfer) the relevant amounts of tax and penalty interest. It should be said about the principle of the presumption of innocence of the taxpayer (tax agent). According to this principle, he is considered innocent of committing a tax offense until the opposite is proved in the manner prescribed by federal law and established by a court decision that has entered into legal force. At the same time, the person called to account is not required to prove his innocence in committing a tax offense. This duty is assigned by law to the tax authorities. Irremovable doubts about the guilt of the person called to account shall be interpreted in favor of this person. For the commission of tax offenses provided for by Articles 120 and 122 of the Tax Code of the Russian Federation, a person cannot be held liable if three years have elapsed from the next day after the end of the tax period in which the offense was committed. For the commission of all other tax offenses, a person may be held liable within three years from the date of commission of the relevant offense. At the same time, sanctions (fines) are collected by the tax authorities exclusively through the court, to which the tax authority has the right to apply with a claim for the recovery of sanctions no later than six months from the date of detection of a tax offense and the drawing up of an appropriate act. These, very briefly, are the provisions of the law that determine general rules and the procedure for bringing to responsibility for committing tax offenses. Now let's move on to a review of the offenses provided for by the Tax Code of the Russian Federation. The legislation establishes the obligation of taxpayers to register with the tax authorities at the place of their location (at the place of residence, if we are talking about individuals engaged in entrepreneurial activities without forming a legal entity), at the location of separate subdivisions, as well as at the location of the immovable property owned by the taxpayer property and vehicles subject to taxation (Article 83 of the Tax Code of the Russian Federation). An application for registration is submitted to the tax authority at the location (place of residence) of the taxpayer within 10 days after its state registration. A 30-day period is set for filing an application for registration at the location of a separate subdivision (the period begins to run from the moment such a subdivision is created) and at the location of taxable immovable property or vehicles (the period is calculated from the moment the property is registered). Failure to comply with the above deadlines is a tax offense, for which Article 116 of the Tax Code of the Russian Federation provides for a fine of 5,000 rubles, and in case of a violation of the deadline for filing an application for more than 90 days, the amount of the fine is doubled. The fact that an organization or an individual entrepreneur carries out activities without being registered with a tax authority is no longer regarded simply as a violation of the deadline for registering with a tax authority, but as an evasion of registration (Article 117 of the Tax Code of the Russian Federation). For such an offense, the perpetrator will be charged 10 percent of all income that he received during the period of his activities without tax registration, and regardless of the size of these incomes, the amount recovered cannot be less than 20,000 rubles. If the activity without tax registration continues for more than three months, the offender will be charged not 10, but 20 percent of the income that he received during the period of activity without registration for more than 90 days. In accordance with paragraph 2 of Art. 23 of the Tax Code of the Russian Federation, the taxpayer is obliged to inform the tax authority at the place of registration in writing about the opening (closing) of bank accounts within ten days. Failure to comply with this rule in accordance with Art. 118 of the Tax Code of the Russian Federation entails liability for a taxpaying organization or individual entrepreneur in the amount of 5,000 rubles (Article 118 of the Tax Code of the Russian Federation). The tax payment deadline is a mandatory element of taxation and is set for all taxes. Also, in relation to all taxes, deadlines for the submission of relevant tax returns are established. Violation of these deadlines (Article 119 of the Tax Code of the Russian Federation) is punishable by the collection of five percent of the tax amount payable for each full or incomplete month from the day set for the submission of the declaration. The sanction to be collected may not be less than 100 rubles and more than 30 percent of the amount payable in accordance with the declaration of the amount of tax. If the declaration is not submitted within more than 180 days from the date of expiration of the period established for its submission, the amount of sanctions increases significantly. The taxpayer will be additionally charged not only 30 percent of the amount of the declared tax, but also 10 percent of this amount for each (including incomplete) month, starting from the 181st day of non-submission of the declaration. The current legislation establishes the rules for maintaining organizations accounting for property, liabilities and business transactions. A gross violation of the rules for accounting for income, expenses and objects of taxation is the absence of primary documents, or invoices, or accounting registers, as well as untimely or incorrect reflection of business transactions, cash, material values, intangible assets and financial investments (provided that such a violation is committed more than once during a calendar year). Such an offense is punishable (Article 120 of the Tax Code of the Russian Federation) with a fine of 5,000 rubles, a fine of 15,000 rubles (provided that the specified offense was committed during more than one tax period) or a fine of ten percent of the amount of unpaid tax, but not less than fifteen thousand rubles (if the result of a gross violation of accounting rules was an underestimation of the tax base). Non-payment or incomplete payment of tax amounts as a result of understating the tax base, other incorrect calculation of tax or other illegal actions (inaction) entails a fine in the amount of 20 percent of the unpaid tax amounts. If these actions are committed intentionally, the amount of the fine is doubled. Such sanctions are established by Article 122 of the Tax Code of the Russian Federation. It should be noted that quite recently the Constitutional Court of the Russian Federation issued a Ruling that actually prohibited the simultaneous prosecution for the same illegal actions on the grounds provided for in paragraphs 1 and 3 of Art. 120, as well as paragraph 1 of Art. 122 of the Tax Code of the Russian Federation. This was done in connection with the insufficient differentiation among themselves of the compositions of the offenses established by the indicated norms. At the same time, the possibility of independent application of these compositions on the basis of an assessment by the court of the actual circumstances of a particular case is not excluded. For tax agents who illegally do not transfer (or transfer incompletely) the amount of tax to be withheld and transferred, Article 123 of the Tax Code establishes liability in the form of a fine in the amount of 20 percent of the amount to be transferred. In order to ensure tax control, officials of tax authorities (as well as, within their competence, bodies of off-budget funds and customs authorities) in accordance with Art. 91, subject to the conditions established by law, enjoy the right of unhindered access to the territory or premises of the taxpayer (payer of the fee or tax agent). Obstructing such access, in the event that an official conducts a tax audit, is an offense in accordance with Article 124 of the Tax Code of the Russian Federation and is punishable by a fine of 5,000 rubles. Another offense aimed at preventing the implementation of tax control is the failure to provide the tax authority with the information necessary for conducting a tax audit (Article 126 of the Tax Code of the Russian Federation). This offense can be committed both by the subject of a tax audit and by any other organization that has information about the person being audited. The fine for each non-submitted document is 50 rubles, and in case of refusal to provide the requested information or the provision of knowingly false data - 5000 rubles (for individuals - 500 rubles). Failure to report (untimely communication) by a person of information that he is obliged to report to the tax authority in accordance with the Tax Code of the Russian Federation is an independent offense and in accordance with Art. 129-1 of the Tax Code of the Russian Federation is punishable by a fine of 1000 or 5000 (if the offense is committed repeatedly within a year) rubles. A person summoned as a witness in a case of a tax offense and failing to appear when summoned without good reason, or who evades to appear, shall be punished with a fine of 1,000 rubles. Three times the fine is provided for false testimony of a witness or unlawful refusal to testify. A false expert opinion or a false translation by an interpreter is also punishable (the fine for such offenses is 1,000 rubles). In case of refusal to participate in a tax audit, a person involved as an expert, specialist or translator will be subject to a fine of 500 rubles. The components of these offenses are defined in Articles 128 and 129 of the Tax Code. Finally, probably the least common is the tax offense of non-compliance. enforcement proceedings on cases of tax offenses and provided for by Article 125 of the Tax Code of the Russian Federation. Waste, concealment or alienation (with the exception of property under the control or with the permission of the tax or customs authority that applied the arrest) on which the arrest has been imposed, entails a fine in the amount of 10 thousand rubles. So, we have given a complete list of tax offenses provided for by the Tax Code. Nevertheless, the above list does not exhaust all the measures of responsibility that can be applied to the taxpayer for violation of the legislation on taxes and fees. Under certain circumstances, non-compliance with tax laws may result in criminal liability for the offender. 2. Tax control as the main activity of MIFTS No. 9 in the Volgograd region
2.1 Characteristics of MIFNS No. 9 in the Volgograd region
General provisions The department in its activities is guided by the Constitution The management and control of the activities of the Department is carried out by the Deputy Head of the Inspectorate, who coordinates and controls the activities of the structural unit. The Department is headed by the Head of the Department, who reports directly to the Deputy Head of the Inspectorate, who coordinates and controls the activities of the Department. The main tasks of the structural unit Acceptance of tax declarations (calculations) and individual informing of taxpayers about the results of acceptance of tax declarations. Individual informing taxpayers about the state of settlements with the budget and reconciliation of personal accounts. Reception and processing of information about the income of individuals. Individual informing taxpayers on the basis of oral applications. Individual informing of taxpayers on the basis of applications in writing (including those submitted to in electronic format). Public information for taxpayers. The main functions of the structural unit Organization of work on the introduction of technologies for contactless methods of interaction with taxpayers (telecommunication channels, bar coding, the Public Services Portal). Acceptance and registration of tax declarations, other documents serving as the basis for the calculation and payment of taxes, fees and other payments in budget system Russian Federation, and financial statements on paper, via telecommunication channels with an electronic digital signature, through the Public Services Portal. Receipt and processing of information on personal income tax on personal income tax from tax agents (their representatives). Receiving and processing information about the income of individuals living in the jurisdictional territory, received from the federal and regional levels. Implementation of visual control of tax declarations and other documents that serve as the basis for the calculation and payment of taxes, fees and other payments to the budget system of the Russian Federation, submitted on paper. Implementation of input control of tax declarations and other documents that serve as the basis for the calculation and payment of taxes, fees and other payments to the budget system of the Russian Federation, submitted via telecommunication channels with an electronic digital signature. Fixing the compliance of the submitted documents with the established requirements for transfer to the AIS. Sorting of received documents, formation of bundles, their registration and prompt transfer to the Data Processing Center (DPC) and the relevant divisions of the Inspectorate. Additional determination of documents that have not passed automated control, the formation and sending of notifications to the taxpayer (his representative) about the elimination of violations that led to the additional definition of documents. Receiving and processing messages from taxpayers (their representatives) about hiring foreign persons Russian employers. Acceptance and marking of applications for import of goods and payment of indirect taxes within the framework of the Customs Union. Acceptance of applications for registration of copies of invoices, applications for issuance of certificates to taxpayers-exporters for submission to the customs authority for customs purposes and other documents submitted by exporters. Acceptance and registration of applications of taxpayers (their representatives) for offsets (refunds) of overpaid amounts to the budget accounts of tax payments and the formation of certificates in the form No. 39-1 to them. Acceptance and registration of other documents (applications, notifications, requests, letters) submitted by taxpayers (their representatives). Acceptance and accounting of received and entered powers of attorney and applications for revocation of a power of attorney issued to authorized representatives of the taxpayer. Verification of authorized representatives of individuals and heads of authorized representatives of legal entities according to federal directories (invalid passports, SLPFL). Updating and cancellation of records of the Information resource "Power of Attorney". Opening tax liabilities for newly registered taxpayers. Issuance to taxpayers, at their request, of certificates and other documents on issues within the competence of the Inspectorate. Formation of documents on the absence of tax arrears by individuals escaping the citizenship of the Russian Federation. Individual informing taxpayers about the results of acceptance of tax declarations (calculations). Individual informing taxpayers about the status of their settlements with the budget system of the Russian Federation. Reconciliation of the taxpayer's calculations with the budget and state off-budget funds. Providing taxpayers with the necessary information for the correct execution of payment documents and crediting tax payments to budget accounts. Providing taxpayers with free software developed by the Federal Tax Service of Russia to help taxpayers. Individual informing the taxpayer (his representative) orally in person, by phone help desk or through the telephone taxpayer information system (STIN). Organization of work on the provision of information services in electronic form by TCS (ION - request). Individual informing the taxpayer (his representative) in writing on the basis of a written request from the taxpayer (his representative). Public informing taxpayers by posting information on the official website of the Department of the Federal Tax Service of Russia for the Volgograd Region. Interaction with the media, public organizations, executive authorities in the framework of ongoing information and explanatory activities on the approved programs of the Office. Public informing taxpayers by posting information in published official publications of tax authorities, mass media. Public informing taxpayers by posting information on information boards of tax authorities. Conducting seminars, "round tables" and other information-educational and training events with taxpayers. Production and provision of taxpayers with public information materials. Formation and transfer of lists of taxpayers who did not submit reports for transfer to the departments of desk audits. Formation and transfer of lists of taxpayers who did not submit reports on time for transfer to the desk audit departments. Fulfillment of requests from third-party organizations in terms of issues within the competence of the department (law enforcement agencies, including SSP, departments pension funds RF, etc.). Preparation of documents related to the activities of the department for transfer to other tax authorities in connection with a change in the location of the taxpayer. Monitoring the current state of materials on information stands (racks) in the operating room of the inspection. Monitoring the execution of the administrative procedure for individual informing taxpayers on the basis of oral requests. Control over the execution of the administrative procedure for individual informing taxpayers on the basis of written requests according to the information resource "Logbook of written requests from taxpayers for informing and organizing work with taxpayers". Control over the execution of the administrative procedure for public informing taxpayers according to the information resource "Journal of accounting for work on informing taxpayers". Control over the execution of the administrative procedure for individual informing taxpayers about the status of payments for taxes, penalties and fines according to the information resource "Logbook of written requests from taxpayers for informing and organizing work with taxpayers". Control over the execution of the administrative procedure for the receipt of tax declarations (calculations) and individual informing taxpayers about the results of acceptance of tax declarations (calculations) according to the information resource "Register of registration of tax declarations (calculations), other documents that serve as the basis for the calculation and payment of taxes (fees), and accounting reports. Implementation of interaction with departments of the Inspectorate in order to attract specialists to participate in information and explanatory work with taxpayers. Organization and carrying out within the framework of the work carried out by the Department, activities that contribute to the formation of a positive attitude of taxpayers towards the tax authorities. Formation of established reporting on the subject of the department's activities. Preparation of information materials for the leadership of the Inspectorate on issues within the competence of the Department. Participation in professional training and retraining of personnel, holding meetings, seminars on issues within the competence of the Department. Ensuring the activities of the structural unit The department, in order to solve the tasks and functions assigned to it, has the right to: submit proposals on the issues of its activities for consideration by the management of the Inspectorate; request and receive from the structural divisions of the Inspectorate and other territorial bodies of the Federal Tax Service of Russia, in accordance with the established procedure, the necessary statistical, analytical and other data, documents, conclusions and other information necessary for making decisions on issues within the competence of the Department; interact in accordance with the established procedure with public authorities, local self-government, legal entities and individuals on issues within the competence of the Department; prepare draft orders and other documents on issues within the competence of the Department; enjoy other rights provided for by legislative, regulatory legal acts of the Russian Federation, regulatory and other legal acts of the Federal Tax Service of Russia and the Administration. The work of the Department is based on the work plans of the Inspectorate and the Department, a combination of the principle of unity of command in resolving issues of performance and personal responsibility of each civil servant of the structural unit for the state of affairs in the assigned area and for the implementation of individual instructions. The work plan of the Department is approved by the head of the Inspectorate. The department solves the tasks assigned to it both directly and in cooperation with other structural divisions of the Inspection and Administration, with the relevant state authorities and local governments, other bodies and organizations. Structural division management The Department is managed by the head, appointed and dismissed by the head of the Inspectorate, in accordance with the legislation of the Russian Federation. State civil servants of the Department are appointed by the head of the Inspectorate from among persons who meet the established qualification requirements, in the manner prescribed by the legislation of the Russian Federation. Head of Department: directs the activities of the Department on the basis of the principle of unity of command; takes part in meetings held by the leadership of the Inspectorate when considering issues within the competence of the Department; distributes duties among the civil servants of the Division; participates in the selection, placement of personnel of the Department, ensures that civil servants of the Department comply with official discipline; creates conditions for increasing vocational training civil servants of the Division and the introduction of advanced techniques and methods of work; makes proposals to the head of the Inspectorate on encouraging civil servants of the Department, imposing disciplinary sanctions on them; takes measures to ensure the necessary conditions of service for the civil servants of the Division; represents the interests of the Inspectorate in state bodies and various organizations on issues within the competence of the structural unit, in accordance with the established procedure; The head of the Department is personally responsible for the implementation of the functions assigned to the structural unit, including the implementation of programs, plans and performance indicators of the Inspectorate within the competence of the structural unit. 2.2 The procedure for conducting a desk tax audit
At the initial stage of a desk audit, a visual check of the correctness of the tax declaration in accordance with the requirements for the procedure for filling it out is mandatory. In practice, it happens that in the tax reporting missing any of required details(for example, TIN or the period for which the declaration is submitted), individual details are not clearly filled in, which makes it impossible to read them unambiguously, or they are filled in with a pencil. There may be corrections that are not confirmed by the signature of the taxpayer or his representative. In these cases, the tax authority must notify the taxpayer of the need to submit the document included in the tax reporting in the approved form within the period established by the tax authority, not exceeding five days. If the taxpayer has not made the appropriate corrections within the established period, the tax authority will demand from the taxpayer additional information, explanations and documents confirming the correct calculation and timely payment of taxes and (or) demand from other persons documents related to the activities of the audited taxpayer, or recommend this taxpayer for inclusion in the plan for field tax audits" To achieve maximum efficiency and effectiveness of cameral control, the Federal tax service Russia issues documents binding for internal use (orders, instructions, guidelines, regulations, etc.), as well as interdepartmental agreements on the procedure for interaction and information exchange. The largest taxpayers who provide the bulk of tax revenues. It is advisable to check them in such a way that, taking into account the restrictions of Articles No. 87 and No. 88 of the Tax Code of the Russian Federation, to prevent periods that are not subject to verification. Attention to this category is largely due to their fiscal significance, rather than a targeted search for violations. The taxpayer, past audits, which provided the largest additional charges. Verification of the above groups of taxpayers is less related to the identification of violations in the tax sphere, and, above all, implements the function of control. The audits of the former pursue fiscal goals (how one or another taxpayer, which is especially significant for the budget, fulfills its tax obligations). When checking the latter, it is revealed whether there are violations similar to those identified earlier. In these cases, the preventive effect is also important. The main stages of a desk audit are: verification of the correctness of the calculation of the tax base and the amount of taxes calculated and paid to the budget; verification of the correctness of the arithmetic calculation of the data reflected in the tax return by comparing the indicators of the lines and columns provided for by its form; verification of the validity of the declared tax deductions; verification of the correctness of the tax rates and benefits applied by the taxpayer, their compliance with the current legislation. At the stage of checking the correctness of the calculation of the tax base, a desk analysis is carried out, including: verification of the logical connection between individual reporting and calculated indicators necessary for
calculation of the tax base; checking the comparability of reporting indicators with similar indicators of tax reporting of the previous reporting (tax) period; interrelations of indicators of financial statements and tax declarations, as well as individual indicators of declarations for various types of taxes; assessment of the data of financial statements and tax declarations in terms of their compliance with the data available in the tax authority on the financial and economic activities of the taxpayer obtained from other sources; analysis of the compliance of the level and dynamics of tax reporting indicators, reflecting the volumes of production and sale of goods (works, services), with the level and dynamics of indicators of the volumes of consumption by the taxpayer of energy (electricity and heat), water, raw materials and other material resources. Taking into account the foregoing, on the basis of the study, we can conclude that when conducting in-house control, four main methods can be distinguished - this is the secret method, the method of searching for inconsistencies in the accumulated information about the activities of an economic entity, the logical-deductive method, the financial-analytical method. Specific methods of desk tax audit are determined by the tax authorities independently. An in-house tax audit is carried out at the location of the tax authority on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority. These documents are submitted by organizations - taxpayers, tax agents to the tax authorities at the place of registration and within the time limits established by the legislation on taxes and fees. At the same time, according to Article 80 of the Tax Code of the Russian Federation, a tax return can be submitted to the tax authority personally or through its representative, sent in the form of a postal item with a description of the attachment, or transmitted via telecommunication channels. When sending a tax return by mail, the day of its submission is the date of sending the postal item with a description of the attachment. When transferring a tax return via telecommunication channels, the day of its submission is the date of its sending. The tax audit begins at the moment of actual receipt of the reporting submitted by the taxpayer by the representative of the tax inspectorate. Thus, the appointment of a desk tax audit does not require any special decision of the head of the tax authority, and it can begin at the initiative of an ordinary employee of the tax authority only after the taxpayer submits tax returns (calculations) and Required documents which is a prerequisite for its implementation. The date from which the countdown begins, during which the tax inspector can conduct a desk tax audit, depends on the method of submitting the declaration. So, if the taxpayer submits declarations directly to the inspection, then the date of receipt is fixed by the stamp of the inspection's incoming documentation. If the declarations are sent by mail, then the day of their submission is the date of sending the postal item with a list of attachments (clause 2, article 80 of the Tax Code of the Russian Federation) A literal interpretation of the provisions of the Tax Code of the Russian Federation does not allow us to conclude that a desk audit is carried out from the moment the tax returns are received by the tax inspectorate. The second paragraph of Article 88 of the Tax Code of the Russian Federation contains a phrase that is unambiguous in content: “A desk audit is carried out within three months from the date of submission by the taxpayer of the tax return and documents serving as the basis for calculating and paying tax.” If an in-house tax audit reveals errors in the tax declaration (calculation) or contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by it during the tax control, about the taxpayer is informed about this with the requirement to submit the necessary explanations within five days or to make the appropriate corrections within the prescribed period. The person to whom the request to submit documents is addressed is obliged to send or issue them to the tax authority within five days. Documents must be submitted as duly certified copies. Failure to submit documents by the taxpayer (tax agent) to the tax authorities within the established time limit entails a fine. If the taxpayer (tax agent) refuses to provide the available documents at the request of the tax authority, otherwise evades the provision of such documents or provides documents with deliberately false information, the fine will be five thousand rubles. The taxpayer submitting explanations to the tax authority has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation). Thus, the submission of documents confirming the accuracy of the data entered in the tax declaration (calculation) is a right, and not an obligation, of the taxpayer. When conducting a desk audit, the tax authority has the right to request additional information from the taxpayer, obtain explanations and documents confirming the correct calculation and timely payment of taxes. In the course of the study in the first chapter of the work on the theoretical foundations of the organization and conduct of desk audits, the following conclusions can be drawn: In the tax code of the Russian Federation, the official concept of cameral tax audits is not fixed. A desk audit has two main goals: control over the correctness and reliability of the reflection of indicators in tax returns and the selection of taxpayers for on-site audits. The frequency of conducting desk audits is determined based on the frequency of submission of tax reports established by law. General term the period for conducting a desk tax audit is three months from the date of submission of a tax return, a desk tax audit is carried out without any special decision of the head of the tax authority. 2.3 The procedure for conducting an on-site tax audit
The procedure for conducting an on-site tax audit, as well as the requirements for documents accepted by the tax authority, are defined in Art. 89 of the Tax Code of the Russian Federation. Paragraph 1. It is established that such an audit is carried out on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. If the audited person is unable to provide premises, an on-site audit may be conducted at the location of the tax authority. However, this does not mean that such an audit, in terms of its parameters and purpose, coincides with a cameral tax audit. The decision to conduct an on-site tax audit is made by the tax authority at the location of the organization, at the place of residence of an individual or at the place of registration of the organization as the largest taxpayer. Its form is approved by the Order of the Federal Tax Service. The decision must contain the following information: full and abbreviated name or full name taxpayer; the subject of verification, that is, taxes, the correctness of the calculation and payment of which are subject to verification; the periods for which it is carried out; positions, surnames and initials of the employees of the tax authority who are entrusted with its implementation. An audit can be conducted on one or more taxes. Also, the indication in the decision that the audit will be carried out "on all taxes and fees" is not a violation, since tax legislation does not oblige inspectors to indicate specific taxes, the payment of which the tax authority intends to verify, nor does it contain a prohibition regarding the possibility of changes in the course of on-site tax audit of the composition of the taxes being audited. As a general rule, a period not exceeding three calendar years preceding the year in which the relevant decision was made can be audited. However, if a taxpayer submits an amended tax return as part of the relevant on-site tax audit, the period for which this "revision" is submitted is checked, even if this period is outside the three calendar years preceding the year in which the decision to conduct an audit was made. . Tax authorities are not entitled to conduct two or more on-site audits for the same taxes for the same period. Also, more than two on-site tax audits cannot be carried out with respect to one taxpayer during a calendar year, except for cases when the head of the Federal Tax Service makes a decision on the need to conduct an on-site tax audit of a taxpayer in excess of the specified limit. It should be borne in mind that when determining the number of on-site inspections, independent on-site inspections of branches and representative offices of the taxpayer are not taken into account. If the tax authority violates the specified time limit, the court may recognize that the audit report was received by the tax authority outside the procedure for conducting it. The term may be extended up to four, and in exceptional cases - up to six months, the grounds for this may be: conducting inspections of a taxpayer classified as the largest; receipt during the audit of information from law enforcement, regulatory authorities or from other sources, indicating that the auditee has violations of the legislation on taxes and fees and requiring additional verification; the presence of force majeure circumstances (flooding, flooding, fire, etc.) in the territory where the inspection is carried out; inspections of organizations that have several separate divisions (4 or more divisions - up to four months; less than 4 - up to four months, if the share of taxes paid attributable to them is at least 50% of total amount taxes (similarly for the value of property); 10 or more divisions - up to six months); other circumstances (for example, the duration of the period under review, the volume of documents being checked and analyzed, etc.). To extend the inspection period, the tax authorities send a reasoned request to the higher tax authority. The term for conducting an on-site tax audit is calculated from the day the decision on its appointment is made and until the day a certificate of its conduct is drawn up. For example, the decision was made on February 14, 2011, and the actual check began on February 21, 2011, therefore, the term for the on-site check is from February 15, 2011 (The term begins the day after the calendar date or the occurrence of the event (action) that determined its beginning. End the on-site inspection will have to (if it has not been extended or suspended) no later than 14.04.2011. Note that if the tax authority has made a decision to conduct an on-site tax audit, then the Tax Code and other regulatory legal acts do not provide for the possibility of postponing the date of its start to determine the duration of the audit. Exit check of branches and representations. The tax authority has the right to carry out an on-site audit of the activities of the branches and representative offices of the taxpayer (clause 7, article 89 of the Tax Code of the Russian Federation). They can be checked as part of a general field audit of the taxpayer and independently. At the same time, their independent on-site inspection by the tax authority can only be carried out on issues of the correctness of the calculation and timeliness of payment of regional and (or) local taxes. Also, two or more on-site tax audits for the same taxes for the same period cannot be carried out in relation to them. As well as it is unacceptable to conduct more than two inspections of a branch or representative office within one calendar year. The term for independent verification of a branch, representative office cannot exceed one month, and the Tax Code does not provide for the possibility of its extension. Suspension of the inspection .
the tax authority has the right to suspend the audit in order to request documents (information) obtaining information from foreign government bodies within the framework of international treaties of the Russian Federation; carrying out examinations; translation into Russian of documents submitted by the taxpayer in a foreign language. Suspension and resumption of the audit are formalized by the relevant decision of the head (deputy head) of the tax authority in the forms approved. It should be noted that the suspension of the check in order to request documents (information) is allowed no more than once for each person from whom they are requested. In this case, the decision must contain indications of specific persons from whom the documents are requested. The total period of suspension of the inspection may not exceed six months. If it was suspended in order to receive information from foreign government bodies and such information was not received within six months, the suspension period may be extended by another three months. For the period of suspension, all actions of the tax authorities to demand documents are also suspended, all original documents already requested are returned (with the exception of those obtained during the seizure), and the actions of the tax authorities in the territory of the auditee related to this audit are also suspended. A repeated on-site inspection provides for the possibility of conducting repeated on-site inspections, regardless of the time of the previous inspection for the same taxes and for the same period. When it is carried out, a period not exceeding three calendar years preceding the year in which such a decision was made can be checked. Formulation of test results .
On the last day of the field tax audit, inspectors are required to draw up a certificate in the form approved by Order of the Federal Tax Service of Russia N MM-3-06 / [email protected] and hand it over to the taxpayer or his representative. In case of evasion from receiving it, it is sent by registered mail by mail (clause 15, article 89 of the Tax Code of the Russian Federation). Within two months from the date of drawing up the certificate, the tax authority must draw up a tax audit report in the form approved by Order of the Federal Tax Service of Russia No. SAE-3-06 / [email protected](clause 1, article 100 of the Tax Code of the Russian Federation). It is signed by the persons who carried out the check and the person being checked (his representative). If during the audit violations of the legislation on taxes and fees are revealed, documents confirming these facts are attached to the act (clause 3.1 of article 100 of the Tax Code of the Russian Federation). In this case, the documents received from the person being checked are not attached to the act. Documents containing information not subject to disclosure by the tax authority, constituting a banking, tax or other legally protected secret of third parties, as well as personal data of individuals, are attached in the form of extracts certified by the tax authority. This act must be handed over within five days from the date of its execution to the person being checked (his representative) against receipt or transferred in another way indicating the date of its receipt (clause 5 of article 100 of the Tax Code of the Russian Federation). If the verified person evades receiving it, a corresponding note is made in the act, and the document is sent to him by registered mail, which is considered received on the sixth day, counting from the date of its dispatch. In case of disagreement with the facts, conclusions and proposals set forth in the audit report, the audited person has the right, within 15 days from the date of its receipt, to submit to the tax authority a written objection to the said report as a whole or to its individual provisions, accompanied by documents (their certified copies) confirming the validity of the objections. 3. Prospects and ways to improve tax control
3.1 Proposal of employees of MIFNS No. 9 for the Volgograd Region on amendments to the tax code of the Russian Federation Statement of the problem of administration of personal income tax payable (refundable) on the basis of the declaration. In accordance with paragraph 1. Article 78 of the Tax Code of the Russian Federation, the amount of overpaid tax is subject to offset against the taxpayer's forthcoming payments on this or other taxes, repayment of arrears on other taxes, debts on penalties and fines for tax offenses or refund to the taxpayer in the manner prescribed by this article. The amount of overpaid tax is determined on the basis of a declaration in form 3-NDFL, completed in accordance with a certificate in form 2-NDFL issued by a tax agent. The obligation of a tax agent to provide information in the form 2-NDFL is established by Article 230 of the Tax Code of the Russian Federation. However, often the tax agent does not fulfill the obligation to submit 2-personal income tax, which makes it impossible to confirm the amount of overpaid tax during a desk audit even if the taxpayer's right to a tax deduction is confirmed (paragraph 3 of article 88). The fact of commission of a tax offense is absent Thus, article 231 of the Tax Code of the Russian Federation, paragraph 1.2, should be supplemented with the following content: The amounts of tax indicated in the tax return to be refunded at the end of the tax period in connection with the receipt by the taxpayer of tax deductions provided for in Articles 218 - 221 of this Code must be confirmed by information on income in the form 2-NDFL submitted by tax agents in accordance with Art. 230 of the Tax Code of the Russian Federation. The positive effect is that the proposed changes are aimed at eliminating cases of illegal income tax refunds by taking measures to legalize wages. Calculation and payment of tax in accordance with paragraph 1 of Article 228 of the Tax Code of the Russian Federation is carried out by individuals - based on the amounts received from the sale of property owned by these persons by right of ownership, and property rights, except for the cases provided for in paragraph 17.1 of Article 217 of this Code, when such income is not subject to taxation. Such individuals, in particular, include persons who received income from the sale of one car with a capacity of up to 100 l / s, the market price of most of which is less than 100 thousand rubles. The involvement of such individuals in the declaration is associated not only with the large labor costs of tax inspectorate employees, but also with the financial costs of information support, since these declarations are "zero", the obligation to pay income tax on them does not arise. In addition, the submission of 3-personal income tax by this category is inconvenient for individuals themselves, and a large number of declaration sheets and a declaration that does not bear any tax burden gives rise to an excessive negative for the tax inspectorate among citizens. Based on the above, the employees of MIFTS No. 9 in the Volgograd Region have a proposal, namely: State paragraph 1 of clause 17.1 of Article 217 of the Tax Code of the Russian Federation in the following wording: income received by individuals who are tax residents of the Russian Federation for the relevant tax period from the sale residential buildings, apartments, rooms, including privatized living quarters, dachas, garden houses or land plots and shares in the said property owned by the taxpayer for three years or more, when selling other property owned by the taxpayer for three years or more, as well as when selling one motor vehicle with a capacity of up to 100 l / s, owned by the taxpayer for less than 3 years. Thus, it should be noted that the proposed changes will significantly reduce the number of individuals required to submit 3-personal income tax, reduce the labor costs of inspectors to check "empty" declarations, which will increase the efficiency of desk audits of submitted declarations, as well as control over taxpayers who are required to submit declarations to actually replenish the budget Further, it is important to note that, when conducting checks of declarations on income of individuals in accordance with Article 88 of the Tax Code of the Russian Federation, submitted to receive tax deductions in accordance with Articles 218-220 of the Tax Code of the Russian Federation and the return of income tax, the payer's right to deductions is not confirmed. There is no fact of committing a tax offense or other violation of the legislation on taxes and fees. Is it legal to draw up an act of verification in the manner prescribed by Article 100 of the Tax Code of the Russian Federation (Clause 5, Article 88) 2. In clause 4 of Art. 85 of the Tax Code of the Russian Federation establishes the obligation of bodies engaged in cadastral registration, maintaining state cadastre real estate and state registration rights to real estate and transactions with it, the bodies that carry out the registration of vehicles, report information about the territory located in their jurisdiction real estate, about vehicles registered with these authorities (rights and transactions registered with these authorities), and about their owners to the tax authorities at their location within 10 days from the date of the relevant registration, as well as annually, by March 1, submit the specified information by as of January 1 of the current year in the form established by the Order of the Federal Tax Service of Russia dated January 13, 2011 No. ММВ-7-11/ [email protected], Order of the Federal Tax Service of Russia dated September 17, 2007 No. MM-3-09 / [email protected], Order of the Ministry of Internal Affairs of the Russian Federation and the Federal Tax Service of October 31, 2008 No. 948 / MM-3-6 / 561 However, in the information resource of objects of taxation (tax on property of individuals, transport and land taxes paid by individuals) approved by Order No. VG-3-04/557 of October 21, 2003 of the Ministry of Taxation of Russia in column 29 of section II "Personal property tax", there is no reason for termination of registration, information on the amount of the transaction is missing. Section IV" Transport tax" and in section V "Land tax", similarly in columns 72 and 91, the reason for the termination of the right is not indicated, there is no information on the amount of the transaction. checks. To correct these nuances, there is a proposal on how to make appropriate changes to Article 88 of the Tax Code of the Russian Federation or to Art. 100 of the Tax Code of the Russian Federation, which clearly define the procedure for filing tax audits of personal income tax returns in case of refusal to submit standard, social, and property deductions when buying an apartment. Make appropriate changes to Art. 85 of the Tax Code of the Russian Federation, which regulate the mandatory submission of information on the method of alienation and the price of the transaction Thus, the proposed changes will significantly reduce the labor costs of inspectors, as well as the proposed changes will significantly reduce the labor costs of inspectors during desk audits of declarations, as well as significantly increase the efficiency of the selection of taxpayers to be included in the plan of field audits. 3.2 Ways to improve tax control
One of the ways to improve tax control is to improve tax legislation. At present, some of the inconsistencies and undeveloped norms of tax legislation have already been eliminated and the taxation mechanism has been somewhat simplified. In order to improve tax control, it is necessary to continue work in this direction, since in the end such measures will minimize the likelihood of accidental and unintentional errors on the part of accountants. Another important factor in increasing the efficiency of the control work of the tax inspectorate is the improvement of existing procedures for control checks. The necessary features of any effective tax control system are: availability of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve maximum effectiveness of tax audits with minimal effort and money, by selecting such taxpayers for audits, the likelihood of detecting tax violations in which seems to be the largest; the use of effective forms, techniques and methods of tax audits, based both on the unified comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative framework that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers; the use of a system for evaluating the work of tax inspectors, which makes it possible to objectively take into account the results of the activities of each of them, to effectively distribute the load when planning control work. The problem of rational selection of taxpayers for conducting control checks is of particular importance in the conditions of massive violations of tax legislation, which are typical for modern Russia. The selection system discussed above is the most effective, as it uses two methods of selecting taxpayers for documentary audits: random and special selection, which allows for the most complete coverage of taxpayers with documentary audits, ensures the prevention of tax offenses due to the suddenness and unforeseen control audits, a targeted sample of taxpayers who seem to have the highest probability of detecting tax violations. The primary task of the tax inspectorate is the continuous improvement of the forms and methods of tax control. The most promising is the continued increase in the number of tax compliance audits conducted jointly with the tax police. Also, an effective form of tax control is the re-inspection of enterprises that have allowed the concealment of taxes on a large scale within a year from the moment of such concealment. Such re-inspections make it possible to control the performance of enterprises according to the act of the previous inspection, as well as the reliability of current accounting. Practice has shown that it is very useful in work tax inspections is the conduct of raids in the evening and at night, the effectiveness of control is also significantly increased when using cross-checks, the essence of which is the departure of employees of departments of one tax inspectorate to the territory of another inspectorate. Particularly relevant is the use of indirect methods for calculating the taxable base, the use of which can be of great benefit in the face of massive tax evasion and the complication of forms used by Russian taxpayers to hide objects of taxation. As the analysis of the practice of control work of the tax authorities of Russia shows, the facts of tax evasion by taxpayers through ignorance of accounting, its maintenance in violation of the established procedure, which make it impossible to determine the size of the taxable base, have now become widespread worldwide. The particular complexity of working with this category of payers is associated with the lack of effective mechanisms to combat such phenomena. Not having sufficient time and human resources necessary for the actual restoration of accounting, tax inspectorates are forced to take the data declared in tax calculations and arising from accounting documentation as a basis for calculating the taxpayer's tax liabilities, even in cases where analysis of other available information gives reason to conclude that these documents are distorted. The current legislation practically does not give the tax authorities the right to calculate the taxable base based on the use of any other information about taxpayers other than those contained in financial statements and tax returns. The Tax Code of the Russian Federation gives the tax authorities the right, in accounting cases, to determine the amount of taxes payable to the budget by calculation on the basis of data from its similar payer. But the right to use indirect methods for calculating tax liabilities does not apply if the taxpayer submits documents and information to the tax authority that are knowingly distorted. Very often, at the end of inspections and at the stage of making decisions, taxpayers provide “missing” documents that correct declarations, which lead to a complete revision of the results of inspections, which should be excluded at the stage of appealing the results of inspections. This will help reduce labor costs for the implementation of the audits themselves and to a large extent discipline taxpayers regarding the need to preserve and provide documents in full, as well as the reliability of tax reporting. The main task of improving the forms and methods of tax control is to increase its efficiency. But this cannot be achieved without improving work with personnel. Here, the introduction of a scoring system for the work of tax inspectors who carry out control checks can be useful. The essence of such an assessment is that, depending on the category of each audited enterprise - based on the classification into large, medium, small and small, as well as industry affiliation - a certain number of points are credited to the tax inspector. At the same time, for the reporting period, each tax inspector must score a certain minimum number of points. The number of points scored can serve as the basis for the conclusion about its official compliance. In addition, the scoring standard can serve as the basis for drawing up inspection plans for the upcoming reporting period in terms of the most optimal distribution of the workload between individual inspectors. It is advisable for tax and law enforcement authorities to periodically analyze the most commonly used methods and schemes of tax evasion in order to develop and implement response measures in a timely manner. It is possible to avoid the use of illegal VAT refund schemes from the budget, in particular, by introducing a new VAT administration system, which consists in the use of special accounts that taxpayers will open along with settlement, currency and other accounts. This system, on the one hand, will simplify VAT refunds for bona fide exporters and minimize the interest of unscrupulous taxpayers in using shell companies. At the same time, the possibility of VAT refunds in case of its actual absence in the budget will be excluded, and a guarantee of tax collection and its receipt in the budget will appear. It is important to organize an effective mechanism for the interaction of tax authorities with law enforcement agencies and other authorities and management in the implementation of tax control. Practice has shown that it is the joint audits of the tax authorities that give the largest amounts of additional charges. Since violations of tax legislation and tax evasion are caused by economic reasons, the activities of regulatory and law enforcement agencies to withdraw economic entities from the shadow sector should be based on economic motives. It is necessary to create conditions so that the risks in carrying out activities within the shadow economy are high and not covered by profits from tax evasion, and the maximum rate of profit is achieved only in the legal sector of the economy. In this regard, the effectiveness of tax control is largely ensured by the severity of punishment for tax crimes and offenses. Judicial practice shows that it is extremely difficult, and often simply impossible, to hold a taxpayer liable for violation of tax laws. Sentences handed down by criminal courts usually carry a suspended sentence. In May 2012, the Government of the Russian Federation approved the Main Directions of the Tax Policy of the Russian Federation for 2013 and for the planned period of 2014 and 2015. According to this document in 2013 - 2015. It is proposed to continue improving the tax system of the Russian Federation by conducting a tax maneuver. At the same time, there are a number of comments and suggestions on the document. The Guidelines for Tax Policy noted that an important task of changes in tax administration is to reduce the overall level of administrative burden by attracting more taxpayers to taxation. It is difficult to agree with this approach, it is more expedient to improve the quality of the work of the tax authorities, reduce the paperwork, develop conciliation procedures and other tools. Together with the current and subsequent types of tax control (desk and field audits), it is necessary to develop preliminary control - the issuance by an authorized state body of conclusions on the tax qualification of a transaction or operation. These are the so-called vice versa verification certificates, which are issued before the transactions, and not years later. As a result, tax administration will become more efficient and comfortable for business, and the number of disputes between tax authorities and taxpayers may be significantly reduced. Much attention is also paid to the issues of receipt by the tax authorities of documents and information from banks, including in relation to deposits and accounts of taxpayers. However, the current issue of relations with banks regarding the arrest and removal of arrest from the accounts of non-payers was not reflected in the Main Directions of Tax Policy. Often, the suspension of transactions on taxpayers' accounts is used not as a guarantee of the collection of accrued payments, but as a means of forcing them to pay, which often leads to abuses, including those of a corrupt nature. Account blocking is also possible in case of non-submission of the declaration within the prescribed period for reasons beyond the control of the taxpayer (problems with mail, delivery through the operator of telecommunication channels). There are cases when the request to freeze the account comes to the bank after the actual execution of the tax payment by the payer. Moreover, the bank cannot, after the payer satisfies the collection requirement, automatically and independently, without the written permission of the tax authority, unblock the client's account. Of course, this negatively affects the financial position of taxpayers. In this regard, according to the Chamber of Commerce and Industry of the Russian Federation, the following changes should be made: ) cancel the blocking of accounts due to the taxpayer's failure to comply with the tax payment requirement, since for security purposes the tax authorities have sufficient powers provided for in paragraph 10 of Art. 101 of the Tax Code of the Russian Federation (TC RF); ) set in paragraph 3 of Art. 76 of the Tax Code of the Russian Federation, that the account is blocked not in case of failure to submit a declaration within the prescribed period, but in case of failure to submit a declaration after 10 working days after the tax authority has served the taxpayer with a notice of non-receipt of the declaration; ) introduce an additional condition for the suspension of operations on accounts - the sanction of the prosecutor, since the presence of sufficient grounds for the tax authority to assume the possibility of hiding property from tax collection is only an assessment category, not obvious and, therefore, subject to preliminary verification; ) establish in paragraph 10 of Art. 101 of the Tax Code of the Russian Federation an indicative list of sufficient grounds and make it obligatory for the tax authority to indicate in the decision what these grounds are, on what information the conclusions of the tax authority are based, as well as the sources of such information. The so-called anti-offshore measures should be considered as mechanisms to counteract tax evasion. The Ministry of Finance of Russia believes that if a foreign subsidiary does not pay dividends to the Russian parent company, then offshore profits should be included in the tax base Russian company. For these purposes, the term “foreign controlled company” should be enshrined in the Tax Code of the Russian Federation. However, in order for these norms to work in real life, it is necessary to create clear control mechanisms, since unscrupulous taxpayers will quickly learn to hide their affiliation with certain firms. With regard to the introduction of the term "legal entity - tax resident of the Russian Federation", the following should be noted. International double tax treaties contain rules for determining residency, including for legal entities. The norms of international agreements will have greater force over the newly introduced norms of the Tax Code of the Russian Federation. At the same time, the procedure for determining residency in various agreements does not have full coincidence. In other words, the concept of universal tax residency, which is proposed in the Guidelines for Tax Policy, will not work. It is advisable to provide in the Tax Code of the Russian Federation a reference rule to the relevant agreements. In this case, the norms of the Tax Code of the Russian Federation, which regulate the concept of universal tax residency, will directly apply only to those countries with which the relevant agreements have not been concluded. However, it should be borne in mind that conflicts with the national legislation of such countries may arise, as well as cases of double taxation of income. The main disadvantages of the proposed norm are, in particular: the risk of subjective approach of inspectors to evidence of tax residency, such as the location of the actual control center; the impossibility of developing clear criteria for all cases of economic activity and, as a result, a huge number of controversial situations; subjectivity of decisions made by courts, where the price of the issue will be the imposition of income tax on all income of the organization (in all countries) instead of income from sources in the Russian Federation. With regard to tax incentives for investment, the Main Directions of Tax Policy proposes only one of the possible measures - clarifying the procedure for restoring the amount of expenses for capital investments in the amount of not more than 10% in case of sale of fixed assets, in respect of which such capital investments were made, earlier than after 5 years from the date of their commissioning. At the same time, the analysis of the norms of the Tax Code of the Russian Federation in terms of regulation investment activity allows you to identify a number of issues to be addressed, such as: ) on the investment of property in the authorized capital, both during the establishment and in the course of the company's activities; The absence in the Tax Code of the Russian Federation (in the definition of investment investments) of specifying the concept of "contribution to the authorized capital" creates uncertainty in the question of whether the contribution is an investment only within down payment or further contributions to the authorized capital of the company also belong to investment investments. The answer to this question is contained in a number of letters from the Ministry of Finance of Russia, according to which the contribution (contribution) of a member of a business company should be understood as contributions to the authorized capital of the company (both during its establishment and when increasing its authorized capital) or in the case of acquiring a share from other participants ; ) about the receipt of dividends by the participants at the expense of the profit of both the reporting year and previous years; There are no direct indications in the Tax Code of the Russian Federation that dividends are also payments to participants due to the distribution of net profit of both the current and previous tax periods. In the letters of the Ministry of Finance of Russia, there is also no unequivocal position on whether payments from the current year's profit are dividends only or payments from the profits of previous years also belong to dividends. The judicial practice of many FAS proceeds from the fact that dividends can be paid out of the net profit of past tax periods, however, as noted, it was not reflected in the Tax Code of the Russian Federation. ) on the sale of shares (shares) to third parties (including investments in additional capital); According to the letters of the Ministry of Finance of Russia, the purchase price of units and shares includes both the initial and subsequent contributions of participants to the authorized capital. Participant's contribution to additional capital in order to increase net assets that increases the value of the shares or shares of a participant is not taken into account for income tax purposes. At the same time, it is not taken into account that the participant’s expenses for contributing property to additional capital, due to their economic justification (increase in net assets) and documentary evidence, correspond to the definition of expenses taken into account for tax purposes. With regard to special tax regimes, the Chamber of Commerce and Industry of the Russian Federation advocates an increase to 100 million rubles. the limit value of the annual turnover for the application of the simplified taxation system (STS). This measure most fully takes into account inflation rates over last years and, in the opinion of the Chamber of Commerce and Industry of the Russian Federation and the business community, would allow small and medium-sized businesses to develop more actively and, therefore, increase tax revenues of budgets. Unfortunately, when considering the Federal Law of June 25, 2012 No. 94-FZ "On Amendments to Parts One and Two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation" such an amendment was not approved. An additional incentive for the development of small businesses may be the removal of restrictions on the use of the simplified tax system by small enterprises that have separate subdivisions in the form of representative offices. It should be taken into account that representative offices, in accordance with the law, do not carry out economic activities. They only represent the interests of a legal entity and, as a rule, are used to study market conditions, search for possible partners, advertise their products and promote them in regional markets. In this regard, entrepreneurs are faced with the choice of either developing their business, entering the markets of neighboring districts or regions and bearing a large tax burden, as they will have to switch from a simplified regime to a general one, or not to develop in order to retain the right to apply a preferential simplified regime. This restriction is excessive and hinders the development of small business in Russia. Removing this barrier would allow small businesses to significantly expand the geography of sales of their products and, accordingly, increase tax revenues to the Russian budget system. In addition, the Main Directions of Tax Policy do not provide for measures of tax incentives for small innovative enterprises. In this regard, it is proposed to exempt small innovative enterprises from paying income tax (tax holidays) during the first 2 years of operation, as well as to reduce the amount of income tax payable by 50% in the next 2 years. It is also necessary to expand the list of expenses that reduce the income received when determining an object under the simplified tax system, including all expenses aimed at the creation and implementation of new technologies and equipment. Conclusion
Tax control is a type of activity of authorized bodies on the issue of compliance with and implementation of legislative requirements in the field of calculation and payment of taxes and fees. Among the forms of tax control, tax audits occupy the main place, since they are the most effective and significant. A tax audit, in my opinion, is aimed not only at establishing facts of violations of the legislation on taxes and fees, as a result of which the state has not received the amount of taxes and fees due, but also at preventing undesirable consequences of non-compliance with tax laws. The purpose of any audit is to control compliance by taxpayers, payers of fees, tax agents with the legislation on taxes and fees. One of the most important problems of the tax administration system is the problem of tax authorities' focus on tax collection. AT foreign states for the implementation of tax control, specialized tax offices(departments, directorates, etc.). Tax control is carried out by applying various techniques and methods, as well as using special procedures. The totality of techniques, methods and procedures forms the methods of tax control. Tax control methods include visual inspection, arithmetic and formal verification of documents, data comparison, selective and end-to-end methods of document verification, etc. As noted earlier, subjects of taxation are required to make tax payments in the established amounts and within certain time limits to the budget of the Russian Federation. But in our country at this stage of reform state structure and the tax system in particular, the fulfillment of this duty leaves much to be desired. Moreover, tax evasion is carried out by legal and illegal methods, which indicates the imperfection of tax legislation. A desk audit can be recognized as the main form of tax control. And the point here is not only that the basis for its implementation is the submission of a declaration, and the declaration is submitted by many taxpayers on a monthly basis. It is also important that a desk audit is carried out without the decision of the head of the inspectorate, which in some way speeds up the process and reduces the number of bureaucratic delays. An on-site tax audit is the most serious form of control. Perhaps that is why the procedure for its implementation is most regulated. As a result, I would like to say that it is necessary to look for further ways to improve the control work of the tax authorities, while mobilizing efforts in the above-mentioned areas. List of used sources and literature
1.<#"justify">Application
Chief body of internal affairs REQUEST of the tax authority on the participation of the internal affairs body in an on-site tax audit
Based on paragraph 1 of Article 36 of the Tax Code of the Russian Federation asks to allocate for participation in the on-site tax audit (full and abbreviated name of the organization (branch or representative office), TIN/KPP, (Full name of an individual, TIN - if available) employee(s) in the amount of _______ people. (name of the subdivision of the internal affairs body) in the amount of ____ people. Address of the location of the organization (branch or representative office) (address permanent place residence of an individual): An on-site tax audit is carried out on issues of compliance with the legislation on taxes and fees (on issues of correct calculation, withholding, payment and transfer) and (or) on issues of compliance with currency legislation _______________________________________ (name of taxes (fees), issues of currency control) The need for the participation of employees of the internal affairs body in an on-site tax audit is caused by the following circumstances<*>: (description of the form, nature and content of the alleged tax offense, violation of currency legislation; justification for the involvement of employees of the internal affairs body as specialists or to ensure security measures in order to protect the life and health of inspectors (if necessary) Estimated dates for the audit: Check start date Check end date (name of the tax authority) (full name) (signature) <*>If the audit is scheduled based on the results of consideration of materials on tax offenses, violations of currency legislation sent by the internal affairs body to the tax authority, instead of the specified data, a reference is made to the number and date of the letter of the internal affairs body with which these materials were submitted. SolutionN ___________________________"____"______G. <А>head (deputy head) (name of the tax authority) Assign a check (full name of the organization (full name of the individual entrepreneur), TIN; (full name of the organization, branch or representative office of the organization, TIN / code of the reason for registration) on issues for the period from _______ to ________ 2. Request an audit (surnames, first names, patronymics, occupations, class ranks, special ranks of officials authorized to conduct inspections) Head (deputy head) (name of the tax authority) (Place of printing) With a decision to conduct an on-site tax audit familiarized: (position and full name of the head of the organization (its branch or representative office) (full name of an individual entrepreneur) or full name of their representative) (date)(signature) <*> Solution N on conducting an on-site tax audit
_____________________________"___________"______G. (name of locality) (date) Based on articles 31 and 89 of the first part of the Tax Code of the Russian Federation<*>head (deputy head) (name of the tax authority) (class rank, surname, initials) Appoint an inspection in connection with the liquidation (reorganization) (full name of the organization, TIN) for questions for the period from _____________ to .______________ 2. Assign an audit to ________________ (surnames, first names, patronymics, positions held, class ranks, special ranks of officials authorized to conduct inspections) Head (deputy head) (Place of printing) I am familiar with the decision to conduct an on-site tax audit: (position and full name of the head of the organization (person replacing him) or full name of the representative) (date)(signature) <*>When including issues of compliance with currency legislation in the decision, reference should be made to Article 23 of the Federal Law “On Currency Regulation and Currency Control” Solution N on making additions (changes) to the decision
(name of the tax authority)
dated ______ No. ____ conducting an on-site tax audit _________________________________"____"____G. (name of locality) (date) In connection with the need to expand (change) the composition of specialists conducting field tax audits, (full name of the organization (full name of the individual entrepreneur), TIN); (full name of the organization, branch or representative office of the organization, TIN / code of the reason for registration) head (deputy head) (name of the tax authority) (class rank, surname, initials) Make the following addition(s) changes(s) to the decision to conduct an on-site tax audit dated _N: Head (deputy head) (name of the tax authority) (class rank) (signature) (full name) (Place of printing) I am aware of this decision: (position and full name of the head of the organization (its branch or representative office) (Full name of the individual entrepreneur) or F.I.O. her (his) representative) (date) (signature) Requirement to submit documents
In accordance with article 93 of part one of the Tax Code of the Russian Federation<1>You must submit, no later than ________, the following documents required for a tax audit: Failure to submit the requested documents within the prescribed period entails liability under Article 126 of the first part of the Tax Code of the Russian Federation
<2>
(position, class rank of the inspector, the least tax authority) (signature) (full name) Requested to submit documents: (position and full name of the head of the organization (branch or representative office) (full name of the individual entrepreneur) (signature) (date) <1>When carrying out currency control measures, it is also necessary to refer to part 1) of Article 23 and paragraph 1) of part 2 of Article 24 of the Federal Law "On Currency Regulation and Currency Control". <2>When carrying out currency control measures, it is also necessary to refer to Part 6 of Article 15.25 of the Code of Administrative Offenses of the Russian Federation. I approve Head (deputy head) (name of the tax authority) (signature) (full name) "____"_____G. RESOLUTION No. on the production of seizure of documents and objects _______________________________________________________ (name of locality) (date) (position, class rank if any), full name the person conducting the on-site tax audit, the name of the tax authority) at the entrance to the field taxchecks (name of company, FULL NAME. individual entrepreneur, TIN) installed: (a brief summary of the circumstances that served as the basis for the seizure of documents and objects) Guided by Article 94 of Part One of the Tax Code of the Russian Federation, RESOLVED: seize the following documents and items: An official conducting an on-site tax audit (position, class rank) (signature) (full name) Protocol No. seizure of documents and objects
___________________________________________ Extraction started at hour.min. "____"______G. Excavation completed in hours.min. "_____ "____G. (positions, class ranks, full name of persons seizing documents and items, name of the tax authority) seized documents and items from (name of organization (Full name of the individual entrepreneur), TIN)with the participation and in the presence of: persons from whom seizure is carried out (position, full name (address of permanent place of e / residence, passport data: series, number, by whom and when issued - an individual entrepreneur) specialist(s) (position, full name with indication of the body (organization), which they represent)The above persons, in accordance with part one of the Tax Code of the Russian Federation, have been explained their rights and obligations. Before the start of the seizure, all present and participating persons were presented with the Resolution on the production of the seizure of documents and items sent. No. (signatures of witnesses) (Full name) (name of the organization (full name of the individual entrepreneur) it was proposed to voluntarily issue the documents and items specified in the Decree. List of seized documents and items: (name of documents, individual characteristics of items, and, if possible, the cost of items) Application:<*>on the pages. The protocol was read by the persons present and participating in the seizure, no comments were received on the merits of its content and the procedure for the seizure (in case of receipt of comments, comments are indicated on the substance of the content of the protocol and the order of seizure) Persons who have been seized (signature) (full name) (signature) (full name) (signature) (full name) (signature) (full name) Specialist(s) (signature) (full name) (signature) Officials of the tax authority (signature) (signature) This Protocol has been drawn up (signature) I received a copy of this protocol (a copy of the protocol with a copy of the inventory on ___ pages) received (position, name of organization, (F.I. About the person from whom the seizure was made) (signature) <*>In case of seizing a large number of documents (objects), a special inventory is drawn up, which is attached to the seizure protocol. DESCRIPTION No. documents and items
(name of company, (Full name of the individual entrepreneur), TIN) withdrawn according to the protocol of seizure otg. No. (name of documents, individual characteristics of items, and, if possible, the cost of items) Official(s) of the tax authority who carried out the seizure (position(s), class rank(s), full name(s) of the official(s) of the tax authority) (signatures ) Persons who have been seized (signature) (full name) (signature) (full name) (signature) (full name) (signature (full name) Specialist(s) (signature) (full name) (signature) (full name)A copy of the inventory on ____ pages was received by: (name of the organization, position, full name of the person from whom the seizure was made) (date)(signature) Protocol No. inspection (examination)
(place of drawing up the protocol) (date) Inspection (examination) started at ____ hour. ____ minutes. "___"_____G. Inspection (examination) ended at ____ hour. ____ min. "___"____G. (position, class rank, full name of the person who drew up the protocol, name of the tax authority) (positions, class ranks, full name of persons performing the inspection (examination), (name of the tax authority)in accordance with the rights granted by clause 6 of clause 1 of article 31 and article 92 of part one of the Tax Code of the Russian Federation, they carried out an inspection (examination) (name and address of the location of territories, premises of the taxpayer, names of documents, signs of objects) with the participation and presence of: officials of the organization (individual entrepreneur^ (position, full name (address of permanent residence, passport data: series, number, by whom and when issued - to an individual entrepreneur) (Full name of witnesses, address of permanent residence, passport data: series, number, by whom and when issued) specialist(s) (position, full name with indication of the body (organization) they represent) (signatures of witnesses) The above persons, in accordance with part one of the Tax Code of the Russian Federation, have been explained their rights and obligations. (signatures of persons from whom the seizure is made) (signatures of specialists) (signatures of officials of the tax authority) As a result of the inspection (survey), the following was established: (produced detailed description inspected (surveyed) territories, premises, documents and objects) During the inspection (examination), filming, photography, video recording (underline as appropriate) was carried out. Photographs and negatives, films, video recordings (underline as appropriate) are attached to the protocol, as well as (other materials made during the inspection (examination) are indicated) The protocol was read by all persons present and participating in the inspection (examination), no comments were received on the merits of its content (if comments are received, comments on the merits of the content of the protocol are indicated) (signature, full name of the person who made the remark) Organization official (individual entrepreneur) (signature) (full name) (signature) (full name) (signature) (full name) Specialists (signature) (full name) (signature) (full name) Officials of the tax authority (signature) (full name) (signature) (full name)This Protocol has been drawn up (signature) (full name) AGREEMENT No. on the provision of expert services
"______"_______G. (name of the tax authority) represented by the head (deputy head) (full name) hereinafter referred to as the "Customer", acting on the basis of, on the one hand, and hereinafter referred to as the "Contractor", acting on the basis of, on the other hand have concluded this Agreement as follows: Subject of the contract 1. The "Customer" instructs, and the "Contractor" assumes the obligation to provide expert services. Duties of the parties 2.1.
Customer: 2.1.1.Submits to the Contractor the necessary materials of the tax audit related to the subject of the examination, listed in the Decree dated No. on the appointment of an examination (hereinafter referred to as the Decree). 2.1.2.Timely pay the Contractor the cost of expert services provided to the customer in the manner prescribed by the Regulations on the procedure for payment and the amount of amounts payable to witnesses, translators, specialists, experts and witnesses engaged to participate in the production of tax control actions, approved by the Decree of the Government of the Russian Federation March 16, 1999 No. 298. 2.2.
Executor: 2.2.1. Draws up a conclusion in writing on its own behalf and transfers it to the customer. The conclusion sets out the studies conducted by the Contractor, the conclusions drawn as a result of their conclusions and reasonable answers to the questions specified in the Resolution. 2.2.2. Ensures completion of work on time 3. Cost of work and payment procedure 3.1. 3.2. 4. Responsibility 4.1.The contractor is responsible for refusing to participate in a tax audit or giving a knowingly false conclusion. 4.2.According to paragraph 4 of Article 102 of the Tax Code of the Russian Federation, for the loss of documents containing information constituting a tax secret, or for the disclosure of such information, the Contractor shall be liable under federal laws. 4.3.The contractor entrusts the performance of the examination to a specific expert (experts) from among his employees, explains to him (them) the rights and obligations established by Article 95 (paragraphs 4, 5 and 8) of the Tax Code of the Russian Federation and warns him (them) about the established Article 129 of the Tax Code Russian Federation of liability for refusing to participate in a tax audit or giving a knowingly false opinion, as well as that, in accordance with paragraph 4 of Article 102 of the Tax Code of the Russian Federation, the loss of documents containing information constituting a tax secret, or disclosure of such information entails liability, stipulated by federal laws, about which he takes away a subscription from him (them). The subscription together with the conclusion is transferred to the Customer. 5. The term of the Agreement, the procedure for its amendment and termination 5.1. 5.2. 5.3. 5.4.All disputes and disagreements between the two parties that may arise under this Agreement, if they are not resolved as a result of negotiations, must be resolved in accordance with the current legislation of the Russian Federation. 5.5.This Agreement is made in two copies, having the same legal force, one of which is kept by the Contractor, the other - by the "Customer". 6. Additional terms Legal addresses and Bank details sides: Contractor Customer (signature) (date) I approve Head (deputy head) (name of the tax authority) (signature) (full name) RESOLUTION No. about appointment of expertise
(name of expertise) (name of locality) (date) installed: (a brief summary of the circumstances that served as the basis for the appointment of an examination) Taking into account the need to clarify emerging issues that require special knowledge in science, art, technology and craft, and guided by Articles 31 and 95 of the first part of the Tax Code of the Russian Federation, RESOLVED: I. Appoint an examination by entrusting it to (name of the examination) production: (full name of the expert who is entrusted with the production of the examination or name of the expert institution) II. For the permission of the expert(s), ask the following questions:. At the disposal of the expert, provide: (materials of the tax audit related to the subject of the examination) (position, class rank of the official of the tax authority carrying out (signature) (full name) audit) Minutes No. of familiarization of the taxpayer with the resolution on the appointment of an examination (name of the examination) (place of drawing up the protocol) (date) Started at ____hour.____min. Finished at ____hours.___minutes. (position, class rank, full name of the person who made the decision on the appointment expertise, name of the tax authority)guided by clause 6 of article 95 of the first part of the Tax Code of the Russian Federation, he introduced (position, full name of an official of the organization (individual entrepreneur) With the Resolution dated No. on the appointment of an examination and explained to him the rights, (name of expertise)provided for in clause 7 of article 95 of part one of the Tax Code of the Russian Federation. I got acquainted with the Decree dated No. and the rights, statements on the merits were received (position, full name of the official of the organization - (signature) (date) organizations (full name of the individual entrepreneur) This protocol has been (signature) RESOLUTION No. on the appointment of an additional (repeated) examination
(name of expertise) (name of locality) (date) (position, class rank, full name of the person conducting the on-site tax audit, name of the tax authority) carrying out on the basis of a decision dated No. of the head (deputy head) (name of the tax authority) an on-site tax audit (name of the taxpayer (F.I. O. individual entrepreneur) installed: for the period from _________ to ___________ was made (Full name of the expert who performed the examination) examination. (name of expertise) As a result of the study, the expert came to the following conclusions (brief conclusions of the expert formulated in the initial opinion) This expert opinion No. dated "____" _____. is presented on the (incomplete or insufficiently clear, unreasonable) following grounds (reasons for which the initial expert opinion was recognized as incomplete or insufficiently clear, unreasonable) Based on the foregoing and guided by Article 95 of Part One of the Tax Code of the Russian Federation, RESOLVED: Assign an additional (repeated) (name of expertise)examination by entrusting its production (full name of the expert who is entrusted with the production of the examination or the name of the expert institution) 2. For the permission of the expert to put the following questions: Provide the expert with: (materials that must be provided to the expert for the production of additional (or repeated) examination (position, class rank of the official of the tax authority carrying out the audit) (place of the stamp of the tax authority) POVEATING ToBUT №
to call a witness
(name of locality) (date) (Full name of the person called as a witness, home address)On the basis of Article 90 of the first part of the Tax Code of the Russian Federation, you are called as a witness to testify in a case of a tax offense by ____ hour. "___"____G. by the address: (Full name of the official of the tax authority) Have a real agenda and passport with you. Failure to appear or evasion from appearing without good reason by a person called in a case of a tax offense as a witness shall entail liability under the first part of Article 128 of the Tax Code of the Russian Federation. Head (deputy head) (name of the tax authority, class rank) (signature) (full name) Protocol No. interrogation of a witness
(place of drawing up the protocol) (date) Started at ____hour.____min. Finished at ____hours.___minutes. (position, class rank, full name of the person who drew up the protocol, name of the tax authority) in the premises (place of taking evidence)in compliance with the requirements of Article 90 of the Tax Code of the Russian Federation, interrogated the person summoned as (Full name of the witness) of the witness in the case of a tax offense. (name of company, Full name of an individual entrepreneur) The witness stated the following about himself: Date and place of birth Place of work, position Home address Passport (document replacing it) series No. (by whom and when issued)The witness, in accordance with Article 90 of the Tax Code of the Russian Federation, was warned of liability for refusal or evasion to testify or for giving knowingly false testimony, established by Article 128 of the Tax Code of the Russian Federation. (witness signature) Witness testimony: From my words it is written down correctly (written by my own hand) (signature of the witness) (full name of the witness) Received testimony:(position, class rank of the official of the tax authority who interrogated the witness AGREEMENT No. on the provision of services by specialists and translators
(name of the tax authority) represented by the head (deputy head), (full name) hereinafter referred to as the "Customer", acting on the basis, on the one hand, and hereinafter referred to as the "Contractor", acting on the basis, on the other The parties have entered into this Agreement as follows: Subject of the contract 1. The Customer instructs, and the Contractor assumes obligations to perform the following works: 1.2. Deadline 2. Cost of work and payment procedure 2.1.The cost of the services provided is: 2.2.Settlements between the parties are made in the following order: 3. Responsibility 3.1.The Contractor is responsible for refusing to participate in a tax audit or making a deliberately false transfer. 3.2.According to paragraph 4 of Article 102 of the Tax Code of the Russian Federation, for the loss of documents containing information constituting a tax secret, or for the disclosure of such information, the Contractor shall be liable under federal laws. 4.1.The agreement comes into force from the moment of its signing. The contract is valid until the full fulfillment of the obligations of the parties under it. 4.2.Either party has the right to terminate the Agreement unilaterally. The Agreement is considered terminated not earlier than after the date of receipt by the other party of a written notice of termination of the Agreement. 4.3.Changes to this Agreement are considered accepted subject to a written agreement of the parties, executed in an additional agreement.
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Analysis and improvement of the tax control system in the Russian Federation
Introduction
The relevance of the topic of the course work is the analysis and improvement of the tax control system in the Russian Federation due to the fact that the main and fundamental function was, is and will be tax control. Desk tax control, field tax audits are the basis of all the work of inspections, all the work of tax authorities. The effectiveness and efficiency of tax control is the main indicator by which the work of the system as a whole is evaluated. The bulk of employees of the tax authorities should be focused on the function of tax control. The purpose of the course work is to analyze and improve the system of tax control in the Russian Federation.
Based on the goal of the work, the main attention was paid to solving the following interrelated tasks: studying the procedure for conducting cameral control and field tax audits; the effectiveness of these checks.
The problem of modernizing the tax control system is relevant both in Russia and abroad. There is a continuous process of improving tax legislation and tax control technologies. Since the tax system for market economy in Russia is in the initial period of its formation, the solution of issues of improving tax control is also at an early stage. The imperfection of tax administration methods leads to the possibility of legally or semi-legally not paying taxes, underestimating the official tax potential of a business.
On the other hand, the existing tax control technologies in Russia are so imperfect that, according to the Federal Tax Service of the Russian Federation, only about half of field audits are effective (leading to significant additional charges).
One of the reasons for the low efficiency of on-site inspections is the low information content of the existing preliminary (desk) inspections and subsequent procedures for selecting subjects of taxation for on-site inspections. This is due to the very economic concept underlying the desk audits - the principle of self-accrual volume tax payments the subject of taxation. This opens up wide opportunities for the implementation of various tax evasion schemes that are difficult to detect during desk audits. The methods used allow only to detect deviations of indicators from the average for the sample, arithmetic errors and logical contradictions in tax declarations, and the programs work in a query mode: subjects of taxation are recorded in turn and each of them is analyzed. At the same time, there is no objective comparison of indicators by the subject of taxation among themselves, with the exception of the averaging procedure.
There are significant shortcomings in the existing technology of on-site inspections. The main ones are: high labor intensity and duration of the check, reaching up to two months; insufficient level of automation and the need for highly qualified tax inspectors.
An important issue is to increase the profitability of field inspections by reducing the risk in the procedures for selecting subjects of taxation. In other words, it is required to assess and manage the level of risk in the procedures for selecting taxpayers.
The growth in the number of taxpayers, the increase in the diversity of their activities in a rapidly changing market environment, leads to the complication of tax control methods. Their labor intensity outstrips the growth of the control resources of the tax authorities. In this regard, the problem of a fundamental change in the technology of tax control is exacerbated.
1. theoretical and methodological foundations organization of tax control
1.1 Tax control as the main condition for the existence of an effective tax system
An important functional property of the tax system is tax control over the completeness and timeliness of the fulfillment of tax obligations, since with the low efficiency of the tax control system, taxpayers do not always pay tax payments to the budget on time and in full, observing payment discipline.
Taxes and fees are a sign of any state and at the same time a necessary condition for the existence of the state itself, they allow the state to perform its functions, including socially significant ones. The obligation to pay taxes is unconditional, that is, everyone is obliged to pay the established types of taxes and fees. This obligation is addressed to both citizens and legal entities. To ensure the obligation to pay taxes and fees, specialized state bodies have been created, authorized to control and supervise in the field of tax legal relations.
Tax control is a type of activity of authorized bodies on the issue of compliance with the requirements of legislation on taxes and fees.
The significance of tax control lies in the fact that through it the orderliness of tax legal relations is achieved.
In tax control, in our opinion, the main tax functions are combined: fiscal and regulatory, since the provision of budgets with tax revenues affects the financial interests of business entities and the state. And in order for these interests to be observed, the tax legislation approves the list of taxes, objects of taxation, limit tax rates and other elements of tax liabilities.
Introduction into the practice of managing domestic entrepreneurs market principles contributed to the growth in the number of taxpayers, the expansion of economic cooperation zones, and the inflationary processes taking place in Russia, which provoked cyclical fluctuations and economic crisis in the country, contributed to the formation of a "whole army" of tax evaders. This determines the search for new approaches to organizing the activities of tax control bodies.
The effectiveness of the tax system of any state with a market economy depends on how fully the four classical principles are implemented: the principle of justice, the principle of proportionality, the principle of convenience, the principle of cheapness.
Currently, the above principles are supplemented by the principle of taking into account the financial interests of payers, the principles of efficiency and neutrality.
To improve the system of tax control, the implementation of the principle of efficiency is of the greatest interest.
Tax control is an integral part of an effective tax system. With the help of the mechanism of tax control, the tax authorities check the compliance of the taxpayer with the legislation on taxes and fees, in particular on the payment of taxes, identify committed offenses, issue requirements for the payment of taxes, penalties and penalties. The effectiveness of the existence of the tax system depends on the completeness of the coverage of tax audits of all accounting (financial) and tax reporting provided by taxpayers. The implementation of this task is carried out through the following forms of tax control:
tax audits;
Monitoring of taxpayers;
Operatively - accounting of tax receipts.
The above forms of tax control have a specific purpose, and the effectiveness of a single form of tax control can only be achieved in cooperation with its other forms. Thus, the created monitoring of taxpayers ensures the formation of a single database of all financial and economic transactions of taxpayers. Monitoring of taxpayers is formed in the form of a single state register taxpayers.
Operationally - accounting of tax revenues is carried out by maintaining personal accounts of each taxpayer for each type of tax, which reflects the amount of accrued tax payments, the amount of accrued fines, penalties, as well as information on the actual receipt of accrued taxes.
A special place in the system of tax control is occupied by tax audits, being "a key element of the tax system". It is tax audits that provide direct control over the completeness and correctness of the calculation of taxes and fees.
The Tax Code of the Russian Federation (TC RF) defines tax control in the first place in the structure of activities carried out by the tax authorities on an ongoing basis.
Reforming the tax system of the Russian Federation in all areas, including legislative, methodological, predictive-analytical and control functions, contributed to the strengthening of tax administration, hence the increase in the share of taxes in GDP in 2011. According to the Ministry of Finance of the Russian Federation in 2011, in federal budget mobilized taxes and fees one and a half times more than in the corresponding period last year.
The same trend is observed in the current year 2012. To preserve and consolidate it, it is necessary, firstly, to improve legislation in terms of measures and procedures for tax administration, and, secondly, to improve the efficiency of tax control methods.
1.2 The impact of the organization of the tax control system on the level of revenues of the budget system
The fiscal function of the tax system is due to the main purpose of taxes - to form revenues of the budget system. It is typical for the economies of all states at all stages of their historical development. Taxes form the bulk budget revenues: in the US, tax revenues are more than 90%, in Germany - about 80%, in Japan - 75%. In income Russian budget taxes account for about 90%. Taxes, therefore, are a systemic element of the economy that determines the financial well-being of society.
The state of budget revenues and the level of taxation are interdependent: taxes, as the main source of budget revenues, provide financing for its expenditure needs. In turn, the size of the budget determines the size of the need for tax revenues and, accordingly, the level of taxation.
However, the sources of tax revenues themselves impose restrictions on their total level - the value tax revenue there can be no more than what the normal functioning of the economy allows.
World experience shows that there are certain limits on the withdrawal of income of subjects of a market economy, beyond which interest in entrepreneurial activity. In particular, it has been empirically proven that average level withdrawal of the company's income should not exceed 36-40%. If the share of tax withdrawals exceeds this value, then business activity decreases, production stagnates, and its competitiveness decreases. Consequently, the real need of the state always encounters objective financial and economic restrictions - the so-called tax potential, defined as a function of the economic and financial potential of the state. Its quantitative value is calculated on the basis of the maximum allowable tax rates.
Solving many problems of increasing the efficiency of real production at all its stages, financial recovery of the country's economy, eliminating imbalances that have arisen during the restructuring of industry, accelerating scientific and technological progress, creating equal favorable conditions activities in various sectors of the economy, containment of price increases and inflation is possible only through a rationally balanced tax system, strengthening tax control.
The formation of a market economy has brought to life a number of negative phenomena and processes that have a negative impact on the level of income of the budget system. One of them is the development on a large scale of the shadow economic activity, whose influence on the country's economy, as modern studies show, is still quite strong.
According to a number of specialists from the system of the Ministry of Internal Affairs of Russia, the entire spectrum of negative phenomena in the economy can be divided into two blocks: the shadow and criminal economy. The first is the deformation economic relations which is not reflected in the legislation and, accordingly, is not recognized as an offense and for which legal sanctions are not provided. The concept of the criminal economy includes acts in the economic sphere that fall under certain articles of the law, that is, economic crimes and offenses.
It should be noted that the shadow economy is heterogeneous, but when determining the loss of budget revenues from the shadow business, only that part of it is singled out, through which only the redistribution of the product created outside of it is carried out.
The presence of a shadow economy sector in recent years indicates the need to improve the mechanism of tax control.
Tax control is one of the components of the tax system of the Russian Federation. It is only thanks to tax control that the tax system ensures the fulfillment of the main state goal, namely, the provision of the revenue part of the state budget, which is created mainly through taxes.
Tax control is a special form of activity of tax authorities in the field of management, based on the authoritative prescriptions of legal norms, which consists in carrying out measures aimed at identifying, preventing, suppressing tax offenses, making forced tax withdrawals to the budget system, and bringing to justice.
1.3 Tax audits, their types, methods and forms of tax control in the Russian Federation
In accordance with paragraph 1 of Art. 82 of the Tax Code of the Russian Federation, tax control is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, checking accounting and reporting data, inspecting territories and premises used to generate income (profit) and also in other forms stipulated by the Tax Code of the Russian Federation.
Tax authorities, customs authorities, internal affairs authorities and investigating authorities, in the manner determined by agreement between them, inform each other about the materials they have about violations of the legislation on taxes and fees and tax crimes, about the measures taken to suppress them, about the tax audits, as well as exchange other necessary information in order to fulfill the tasks assigned to them.
Verification of the fulfillment by organizations and individuals of their obligations to calculate and pay taxes;
Checking tax registration of organizations and individuals engaged in entrepreneurial activities;
Verification of the correctness of accounting for income and expenses and objects of taxation, the timeliness of submission of tax returns and the reliability of the information contained in them;
Verification of the fulfillment by tax agents of their obligations to timely withhold and transfer taxes and fees to the appropriate budget;
Checking that banks comply with the obligations stipulated by the legislation on taxes and fees, checking the correctness and timeliness of their execution of payment orders of taxpayers, payers of fees and tax agents, as well as collection orders (instructions) of tax authorities on debiting tax amounts from the accounts of taxpayers, payers of fees and tax agents and penalties;
Prevention and suppression of violations of the legislation on taxes and fees;
Identification of violators of the legislation on taxes and fees and bringing them to justice;
Identification of problem categories of taxpayers;
Taking appropriate measures to compensate for material damage caused to the state as a result of non-fulfillment by taxpayers, payers of fees, tax agents of their tax obligations.
Depending on the stage of tax control, there are:
Preliminary tax control - involves the prevention and prevention of violations of tax laws;
Current tax control is operational in nature, carried out in the reporting period mainly in the form of cameral tax audits;
Subsequent tax control - involves checking the actual implementation of relevant decisions, instructions of regulatory authorities, is carried out at the end of reporting periods; subsequent control, characterized by an in-depth study of the economic and financial activities enterprises for the past period, allows you to reveal the shortcomings of preliminary and current control.
Depending on the volume of controlled activity of the object of tax control (organizations or individuals), the following are distinguished:
Comprehensive tax control - implies a survey of the entire complex of activities of the controlled object for the payment of taxes and fees;
Thematic (special) tax control - implies the implementation of an audit of a controlled object for the payment of a certain list of taxes (for example, only federal, only regional or only local taxes and fees; only direct or only indirect taxes).
Depending on the methods and techniques used for checking documents, there are:
Continuous tax control - all available documents related to the payment of taxes and fees are checked;
Selective tax control - the audit is carried out on the basis of a sample of documents.
Depending on the sources of data and the location of the tax control measures, the following are distinguished:
Desk tax control, based on the study of data on the object being checked, contained in accounting documents. It is carried out at the location of the tax authority by formal, logical and arithmetic verification of documents and the use of other methods. If necessary, additional information, explanations and documents confirming the correct calculation and timely payment of taxes may be requested from the taxpayer;
Field tax control is carried out, as a rule, at the location of the taxpayer using a variety of methods of control activities, such as inventory of property, inspection (survey) of premises and territories, examinations, etc.
Depending on the schedule of control measures, the following are distinguished:
Planned tax control;
Unscheduled tax control - in cases established by tax legislation (during reorganization, liquidation of a taxpayer organization, etc.).
Depending on the jurisdiction and subordination of the tax authorities exercising tax control, they are distinguished.
Tax control carried out by the tax authorities in which the taxpayer is registered;
Tax control carried out by higher tax authorities in order to control the activities of the tax authority that conducted the audit.
A tax audit is the most important instrument of tax control, which allows the most complete and thorough verification of compliance by the taxpayer (payer of the levy) with the requirements of the legislation on taxes and levies.
In accordance with Art. 87 of the Tax Code of the Russian Federation, tax authorities conduct desk and field tax audits of taxpayers, payers of fees and tax agents. The purpose of in-house and on-site tax audits is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees.
Desk audits are carried out at the location of the tax authorities on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for the calculation and payment of tax, as well as other documents on the taxpayer's activities that are at the disposal of the tax authorities. To conduct a desk tax audit, officials of the tax authority do not need any special permission or order from the head of the tax authority. An in-house tax audit can be carried out by authorized persons of the tax authority within three months from the date of submission by the taxpayer of the tax return and documents that serve as the basis for calculating and paying tax (Article 88 of the Tax Code of the Russian Federation).
If the audit reveals errors in the tax declaration (calculation) or contradictions in the information contained in the documents, the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or to make the necessary corrections within the prescribed period. If, after consideration of the submitted explanations and documents, the tax authority establishes the fact of a tax offense, the officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code. When conducting cameral tax audits, the tax authorities have the right to demand in accordance with the established procedure from taxpayers using tax incentives, documents confirming the right of these taxpayers to tax benefits. For the amounts of tax surcharges identified as a result of a desk audit, the tax authority sends a demand to the taxpayer for their payment with the accrual of appropriate penalties. If this requirement is not fulfilled within the prescribed period, a decision may be made in respect of the taxpayer (fee payer, tax agent) on the forced collection of tax and penalty amounts. In accordance with Article 46 of the Tax Code of the Russian Federation, the decision to collect the amounts of tax and penalties in an indisputable manner is made after the expiration of the period established in the tax payment claim, but no later than two months after the expiration of the specified period. The said decision shall be brought to the attention of the taxpayer (fee payer, tax agent) within six days after the decision to recover the necessary funds has been made. The decision on recovery, made after the expiration of the specified period, is considered invalid and is not subject to execution.
It is necessary to pay attention to a number of significant points regarding cameral tax audits:
The audit may cover no more than three years of activity of the taxpayer preceding the year of the audit;
Three months are allotted for conducting a desk audit, after this period the tax authority is not entitled to require the taxpayer to submit any documents;
A special decision of the head of the tax authority to conduct a desk audit is not required;
During the audit, the tax authority may request additional documents and information from the taxpayer, as well as call the latter to obtain explanations on emerging issues;
The result of a desk audit may be the introduction by the taxpayer of changes in the documents submitted to the tax authority; adoption by the tax authority of a decision on the recovery of tax arrears, penalties and the imposition of penalties.
Schematically, the method of a desk tax audit is shown in Figure 1.
Fig.1 Desk tax audit method
For the purpose of tax control, the tax authorities mainly use in-house tax audits. This is primarily due to the high financial, personnel, and time costs of on-site inspections compared to in-house ones. In addition, the results of desk audits are used in the selection of candidates for an on-site tax audit, as well as in determining the subject of the latter.
In order to resolve disagreements that have arisen between tax authorities and taxpayers (payers of fees, tax agents), as well as in order to obtain more objective information about the financial and economic activities of the latter, the tax authority has the right to decide to conduct an on-site tax audit.
At the moment, the approach to organizing the control work of tax authorities is based on complex analysis financial and economic activities of the taxpayer, that is, it is control based on risk criteria. In this regard, the tax authorities developed and approved the order of the Federal Tax Service of May 30, 2007 No. MM-3-06 / [email protected] The concept of the planning system for field tax audits.
The concept provides Criteria for self-assessment of risks for taxpayers. The main public criteria are:
The tax burden is below its average value for business entities in a particular industry (by type of economic activity);
Reflection in accounting or tax reporting of significant amounts of tax deductions for a certain period;
The outpacing growth rate of expenses over the growth rate of the organization's income;
Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation;
Building financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries without reasonable economic or other reasons (business purpose);
Non-submission by the taxpayer of explanations for notifications of the tax authority on the identification of inconsistencies in performance indicators, failure to submit the requested documents to the tax authority, availability of information about their destruction, damage;
Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location (“migration” between tax authorities);
Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics;
Conducting financial and economic activities with a high level of risk.
Priority for inclusion in the plan of on-site tax audits are those taxpayers in respect of which the tax authorities have information about their participation in tax evasion schemes or schemes for minimizing tax liabilities and the results of the analysis of the financial and economic activities of which indicate alleged tax violations.
In the event of a significant deviation of the tax burden from the average for organizations similar in size and type of activity, it can be concluded that the tax bases may be distorted and the reporting unreliable, which will be the criterion for including such an organization in a scheduled field audit.
The criterion for assessing a high level of risk concerns the relationship of the taxpayer with counterparties. With the help of it, due diligence of the taxpayer is assessed when choosing a counterparty, taking into account his good faith. Lack of information about the actual location of the counterparty is one of the signs of its dishonesty.
But the inclusion of certain taxpayers by the tax authorities in a scheduled field tax audit is carried out not only on the basis of publicly available risk assessment criteria. They may be guided by other signs that indirectly indicate a violation of tax laws by taxpayers. However, the exercise by the head of the enterprise of control over the main indicators of the risk assessment will identify the likelihood of inclusion in the audit plan and prepare for it.
According to articles 82, 89 of the Tax Code of the Russian Federation, tax authorities, exercising tax control, have the right to conduct field tax audits. An on-site tax audit is carried out at the location of the taxpayer based on the decision of the head of the tax authority or his deputy. If the taxpayer is unable to provide premises for an on-site tax audit, the audit may be conducted at the location of the tax authority. The decision to appoint an on-site tax audit is drawn up on a standard form, which is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The decision to conduct an on-site tax audit must contain the following information: full and abbreviated name or last name, first name, patronymic of the taxpayer; issues covered by the audit; periods for which the audit is carried out; persons authorized to conduct inspections.
In accordance with paragraph 3 of Art. 89 of the Tax Code of the Russian Federation, an on-site tax audit in relation to one taxpayer can be carried out for one or several taxes. A period not exceeding three calendar years preceding the year in which the decision to conduct an audit was made, unless otherwise provided by Article 89 of the Tax Code of the Russian Federation, may be audited.
The term for conducting an on-site inspection is calculated from the day the decision to appoint an inspection is made and until the day a certificate of the inspection is drawn up. An on-site tax audit cannot last more than two months. This period may be extended up to four months, and in exceptional cases up to six months. The head of the tax authority has the right to suspend an on-site tax audit for up to 6 months in cases where documents are requested in accordance with paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation, an examination is carried out, an interpreter is involved, and in case of receiving information from foreign government bodies under international treaties in the Russian Federation, it may suspend testing for up to 9 months.
Tax authorities are not entitled to conduct two or more field tax audits on the same taxes for the same period. Also, they are not entitled to conduct more than two field tax audits in respect of one taxpayer during a calendar year, except for cases when the head of the federal executive body authorized for control and supervision in the field of taxes and fees decides on the need to conduct an onsite tax audit of the taxpayer. beyond the specified limit. A repeated field tax audit of a taxpayer may be carried out:
By a higher tax authority - in order to control the activities of the tax authority that conducted the audit;
If the taxpayer submits an amended tax return, which indicates the amount of tax in an amount less than previously declared. As part of this re-examination, the period for which the amended tax return is submitted is checked.
An on-site tax audit may be conducted regardless of the time and subject of the previous audit in connection with the reorganization or liquidation of the taxpayer organization.
In order to identify violations of tax laws and collect evidence during an on-site tax audit, tax authorities have the right to take the following actions:
Call and interrogate witnesses;
Inspect the territories and premises of the taxpayer;
Request documents related to the calculation and payment of taxes;
Request documents (information) about the taxpayer, payer of fees and tax agent or information about specific transactions; - seize documents and objects;
Conduct an inventory of the taxpayer's property;
Conduct an examination with the involvement of experts and specialists;
Involve an interpreter.
Upon completion of the on-site tax audit, authorized persons of the tax authorities draw up a certificate of the audit. The certificate is signed by an official of the tax authority and handed over to the taxpayer or his representative on the last day of the audit. In fact, the certificate testifies to the completion of the field tax audit.
The main principles of conducting an on-site tax audit by the tax authorities are:
An on-site tax audit is carried out on the basis of a decision to conduct such an audit, signed by the head or deputy head of the tax authority. It is not allowed to sign this document by another official of the tax authority, including those acting as these persons;
The taxpayer has the right to be present during the field tax audit, as well as to give explanations on emerging issues to the tax authorities;
The taxpayer has the right to consult the tax authorities free of charge on emerging issues prior to the start of the tax audit;
If violations by the tax authorities of the requirements of the tax legislation are detected, an act on the violation should be drawn up with the participation of two or more persons, in whose presence such a violation was committed;
The taxpayer must pay attention to the legality of the requirements of the tax authorities;
Identified violations must be qualified in accordance with legislative acts;
The taxpayer has the right to appeal in accordance with the established procedure against the act of the tax authority and the actions or inaction of its official.
Schematically, the method of an on-site tax audit is shown in fig. 2.
Fig.2 Field tax audit method
2. PROBLEMS AND WAYS TO IMPROVE THE EFFICIENCY OF CONTROL WORK
2.1 The main problems of improving the efficiency of tax control
Uninterrupted funding of budgeted activities requires a systematic replenishment of financial resources at the federal and local levels. This is achieved mainly through the payment of taxes and other obligatory payments by legal entities and individuals. In accordance with applicable tax laws and other regulations payers are obliged to pay the specified payments in the established sizes and in certain terms.
But, unfortunately, legal entities and individuals allow late payment of taxes and other obligatory payments for a number of objective and subjective reasons. With the transition to market relations, new enterprises are being created that carry out their financial and economic activities in various sectors of the economy. Many of them do not have enough qualified specialists in the field of accounting. In such enterprises, as a rule, errors in accounting are allowed. Cases of deliberate distortion of reporting data are not uncommon. Moreover, today it has become natural to evade tax liability both legally - when it is possible to completely or partially avoid taxation without violating the current legislation, and illegally, that is, prohibited by law, in ways. All this leads to an underestimation of the taxable base and a shortfall in the receipt of taxes and other equivalent payments to the budget. Errors in the calculation and payment of taxes are also allowed due to frequent changes in legislation. In this regard, today the tax authorities face a serious problem - control over the correctness, timeliness and completeness of tax collection and its improvement.
Today, tax problems in their diverse manifestations have become the subject of increased attention on the part of the country's top political leadership, the scientific community, and tax officials at all levels of Russian government, and business entities.
At the same time, serious work remains to be done on the actual implementation of the planned measures of the tax policy of Russia, the research study of still debatable tax problems, the content of existing forms of tax relations, the introduction of new ones and the consolidation in domestic tax practice of methods and mechanisms of taxation that have justified themselves, taking into account and critically borrowing foreign tax experience.
Many problems were solved by trial and error, without taking into account the historical experience of past years, without proper critical analysis. foreign experience, regardless of the specific economic situation. Upon acceptance economic decisions political emotions were often present. The new tax system was born in tough discussions. These are the issues of taxation of profits, income of employees, indirect taxes. There was a great desire for excessive tax increases in order to quickly solve economic and social problems. As is known, these attempts were unsuccessful. The time has come for a balanced approach to the formation of the tax system. It needs to be made more transparent, stable and simple. Only minor amendments and additions should be made to the tax code. It is necessary to legally distinguish between tax and non-tax payments. All non-tax payments should be regulated by other, non-tax, branches of law. The tax code should regulate all tax relations, contain answers to all questions that arise and may arise in the practice of taxation, not allowing the issuance of by-laws by the executive bodies. In the system of tax relations, the existing loopholes for evading taxation should be closed, including through the creation of various kinds of schemes.
The course to reduce the tax burden on the economy should be extended. At the same time, it is necessary to radically change the situation with a real reduction in the tax burden for Russian tax payers. But before taking specific measures to reduce it, it is necessary to stop the actual level of the tax burden for specific taxpayers in the relevant sectors of the Russian economy, to determine the main directions for reducing the tax burden, as well as those areas of activity in which the tax burden should decrease.
It is also necessary to increase the protection of taxpayers from illegal actions of the tax authorities and stop the practice of selective application of tax rules. It should not be forgotten that in addition to fiscal (budget replenishment) and regulatory (encouragement or suppression of economic activity) functions, taxes must also perform an important social role. They link society and the state.
Russian tax policy should be aimed at creating new public relations between taxpayers, tax authorities and the state. Further development of tax consultations and public relations will be a factor in increasing tax revenues and regulating relations between the tax authorities and the taxpayer.
Another important issue improve the efficiency of tax control is the lack of culture of paying taxes. An honest taxpayer is a decent citizen, and a tax evader is a violator who cannot enjoy a good reputation. Insufficient level of legal literacy, non-compliance with the law causes significant damage to the population itself, including material. Therefore, widespread propaganda of tax legislation must necessarily become integral part a nationwide program to improve the legal culture of the population of Russia.
2.2 Forms and directions of improving tax control
One of the ways to improve the efficiency of tax control is to improve the forms and methods of organizing tax control, primarily tax audits. The effectiveness of tax audits largely depends on the correct choice of the object for control. The problem of rational selection of taxpayers for tax audits is of particular importance in the context of frequent violations of tax laws, which is typical for the current stage of the economic development of the Russian Federation.
In order to improve tax administration, a new procedure for planning field audits has been developed and is being applied. When planning an audit, the tax authorities simultaneously prepare control measures not only for structural divisions, but also for all dependent organizations and counterparties of the audited taxpayer, regardless of the place of registration and accounting. Control activities are coordinated in terms of terms and conditions. Management of the process of organizing and conducting inspections is carried out centrally. With this approach, ineffective tax audits, as well as unfounded claims against taxpayers, are practically excluded.
The primary task of the tax inspectorate is the continuous improvement of the forms and methods of tax control. The most promising is the continued increase in the number of tax compliance audits conducted jointly with the tax police. Their effectiveness is high, therefore, further continuation of joint activities may lead to an increase in tax revenues from such audits.
One of the effective forms of tax control is the re-inspection of enterprises that have allowed the concealment of taxes on a large scale, within a year from the moment of such concealment. Such repeated checks allow you to control the fulfillment of the instructions on the act of the previous check and the reliability of the current accounting.
Very useful in the work of tax inspectorates is the conduct of raids in the evening and at night, the effectiveness of control is significantly increased when using cross-checks, the essence of which is the departure of employees of departments of one tax inspectorate to the territory of another inspectorate.
The priority form of tax control is a cameral tax audit. It allows you to control 100% of taxpayers. Labor costs for its implementation are much lower compared to on-site inspections. In the field of in-house audit, the effectiveness of on-site control is also laid down, since it is on the basis of the result of an in-house analysis that taxpayers are selected for on-site audits, the results of an in-house analysis form the basis of a pre-audit analysis in preparation for an on-site tax audit. The tax authorities approach this event with full responsibility, as a pre-audit analysis helps to identify taxpayers who are potentially prone to understatement of taxes or their concealment.
The main task of improving the forms and methods of tax control is to increase its efficiency. But this cannot be achieved without improving work with personnel. To obtain positive results, the tax inspector must constantly expand his knowledge in the field of taxation. This is due to a number of factors. The structure of tax inspectorates has changed several times in recent years, which has contributed to staff turnover. The tax legislation itself is constantly being improved, in connection with which there is a need to improve the skills of specialists involved in control work.
An important factor contributing to the improvement of the effectiveness of control work is the analysis of the workload and work of each employee involved in cameral and field inspections. Thus, as the main directions for improving the organization of tax control in order to increase its efficiency, we can distinguish:
Further improvement of the legislative and regulatory framework for tax administration;
Improving the forms and methods of organizing tax control, primarily tax audits (desk and field audits);
Refinement of indicators for assessing the activities of tax authorities, using them to objectively record the results of the activities of tax authorities and effectively distribute the load in the process of planning control work;
Strengthening the interaction of tax authorities with other organizational structures based on the development of joint guidelines for the implementation of control measures;
Improving the material, technical and staffing of tax authorities, strengthening information and explanatory work with taxpayers and improving the tax culture of the population.
The proposed measures will not only increase the collection of taxes, but will also help eliminate the contradiction between the state and the taxpayer. At the same time, the improvement of the organization of tax control issues should be carried out in a comprehensive manner, taking into account legislative, regulatory and organizational aspects, in the direction of the Russian system of tax administration with the principles adopted in international practice.
Conclusion
tax audit budget control
At present, in order to increase the effectiveness of control measures, it is necessary to ensure:
1) a combination of coverage of taxpayers by field tax audits and targeted selection of taxpayers for field tax audits;
2) conducting a desk analysis and in-depth desk audits of major and major taxpayers as a matter of priority; taxpayers who have declared significant deductions for benefits, submitting additional or instead of previously submitted declarations for reduction of payments;
3) comply with all the requirements of the Regulations for conducting desk and field tax audits;
4) introduction into the practice of tax authorities of software products that allow not only arithmetic verification, but also the logical linking of various interrelated indicators of tax returns, accounting forms, information, analysis of the main financial and economic indicators of the taxpayer's activities, as well as the selection of objects for conducting field trips tax audits;
5) pre-audit preparation of on-site tax audits - a set of procedures carried out by a tax authority that ensure an in-depth study of information about taxpayers included in the plan for conducting on-site tax audits;
6) formation information resources about taxpayers who are tax registered, based on information from internal sources and external sources;
7) compliance by the inspectors with the provisions of the Tax Code of the Russian Federation, regulations, methodological and other instructions of the Ministry.
The need to improve the quality of tax administration is predetermined by the further complication of the functional duties of employees of tax authorities and the diversity of their activities.
The strategy of reforming the tax system and the practice of improving the current control activities of the tax authorities are associated with improving the organizational and methodological support of control activities based on the latest information technologies.
By now regional offices The Federal Tax Service of the Russian Federation has accumulated extensive experience in the field of creating and using databases on taxpayers and their economic activities in the control work. The methodology for selecting enterprises for field tax audits is based on an analysis of the level and dynamics of:
Main financial indicators activities of the taxpayer, in particular indicators of revenue, cost, profit from sales, profitability, some financial ratios;
The amount of taxes paid, as well as some features of the calculation and payment of taxes and fees.
The significance of the work of the tax authorities in monitoring compliance with tax laws lies in assessing the reliability of the data and information declared by taxpayers.
The prospect of improvement lies in the analysis of the main financial and economic performance indicators of the taxpayer, as well as the selection of objects for conducting field tax audits, compliance with the provisions of the Tax Code of the Russian Federation, regulatory legal acts by inspectors.
Thus, it is possible to distinguish the following signs tax control:
1. Tax control is a kind state control.
2. Tax control is one of the independent management functions.
3. Tax control is a power relationship regulated by the legislation on taxes and fees.
4. Tax control is a special activity of authorized state bodies to prevent and detect violations of tax laws.
5. Tax control is aimed at identifying, preventing and suppressing tax offenses and bringing to responsibility.
Bibliography
1. Tax Code of the Russian Federation. Part one.
2. Duyunov A.G. On field and cameral tax audits. Tax Bulletin. 2010. No. 8.
3. Kuzulgurtova A.Sh. Application of forms and methods of state control over tax offenses in Russia. Accountant and law. 2011. No. 7.
4. Rasulov I.G. Tax control as a special form of activity of tax authorities. Financial right. 2012. No. 7.
5. Pogodina E.A. Field tax audit: control by the head. Taxation, accounting and reporting in the insurance company. 2012. №4
6. Kochkarov A.A. Tax control as a means of preventing tax offenses. Financial right. 2012. №3
7. Actual tax problems: a view from different angles. Finance. 2008. No. 8.
8. Turchina O.V. Problems of increasing the efficiency of tax control in Russia. Taxes. 2010. No. 4.
9. Gorlov V.V. Tax control in the Russian Federation: forms and directions of improvement. All about taxes. 2011. No. 4.
10. Ryzhkov A.O. Implementation of specific measures to improve the efficiency of tax control. Taxes. 2012. No. 31.
11. On the tax authorities of the Russian Federation: Law of the Russian Federation dated March 21, 1991 No. 943-1 (as of July 27, 2006).
12. Regulations for conducting cameral tax audits.
13. Regulations for field tax audits.
14. The Constitution of the Russian Federation.
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In recent years, the decrease in the effectiveness of tax audits is due to an increase in the burden on one employee of the tax authorities. If we consider the indicators of the effectiveness of tax control, which are used in other countries, we can cite the French experience as an example. An indicator of the effectiveness of tax control is the number of inspections that one inspector conducts per year. Qualitative indicators include, firstly, the amount of additional taxes, with the reason for the additional charges, as well as the actions taken to ensure that taxes are paid in full; secondly, the ratio between the funds spent and the total amount of additionally assessed amounts (the ratio of forces and results). This allows you to compare the activities of different departments and departments.
The following factors can be singled out as factors contributing to the improvement of the efficiency of tax audits:
According to some economists, the need for a transition to systemic tax control is long overdue, in which the main emphasis will be shifted to analytical work with information at the disposal of the tax authorities. And only as a result of this work, additional requests to “problem taxpayers” are formulated. Special checks remain with persons who “do not cooperate” with the tax authorities as a result of these requests. However, the use of analytical methods of tax control is possible only if there is a large amount of information obtained from various sources and accumulated in information storages. On the basis of these information arrays, for example, at the regional level, it will be possible to identify violations of tax legislation by cross-processing various data - both internal information from the tax authorities and received from external sources. This will also allow for more efficient planning of the control work of tax authorities in a particular tax inspectorate.
Having reliable and complete information about taxpayers obtained from internal and external sources based on the use of modern technologies, it is more likely to determine the nature and time period of the tax offense. One of the indicators characterizing the effectiveness of tax control is the reduction in the time from the commission of a tax offense to its detection as a result of tax audits. This indicator can be expressed by the following formula:
where, time of detected tax offense
time of the tax offense
period of time between detection and commission of a tax offense
the number of revealed facts of tax legal relations
K is an indicator of the efficiency of tax administration.
It should be noted that in economically developed countries the process of taxation, as a rule, has stabilized. This means that issues at the macro level have been largely resolved: the composition of the tax system has been determined and verified by practice, and the tax burden has been optimized. At the same time, at the micro level, organizational transformations continue to improve the efficiency of tax authorities and the tax system as a whole, mainly through the introduction of information technology. That is, the stability of tax administration processes at the macro level made it possible, instead of directive instructions at the macro level, to switch to independent decision-making of tax administration at the micro level.
Russian Academy National economy and Civil Service under the President of the Russian Federation Lipetsk Branch
Filatova Irina Ivanovna, candidate economic sciences, Associate Professor, Department of Economics and Finance, Russian Academy of National Economy and Public Administration under the President of the Russian Federation, Lipetsk Branch
Annotation:
The article reveals the priority areas for improving tax control in the context of informatization and computerization in order to increase its efficiency and achieve the maximum increase in tax revenues to the budgets of the Russian Federation.
The article reveals the priorities of improving tax control in conditions of informatization and computerization in order to improve its efficiency and achieve maximum increase in tax revenues in the budgets of the Russian Federation.
Keywords:
tax control; improvement of the electronic data processing system.
tax control; improving the system of electronic data processing.
UDC 336.225.673
Tax control, in accordance with the Tax Code of the Russian Federation, refers to the activities of authorized bodies to monitor compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees. The purpose of tax control is to provide taxpayers, tax agents and other subjects of tax legal relations with legislation on taxes and fees.
The state's needs for financial resources are increasing every year. This necessitates a proper tax collection mechanism. In order for this mechanism to work, regular modernization of tax control is necessary, which will significantly increase revenues to the state budget, solve the issue of computer and technological support for the activities of tax services, namely, computerization, development of systems and means of communication of tax services, the use of standard computer networks and corporate open information systems for operational accounting, control and office work. This determines the relevance of this study.
The purpose of this article is to study and theoretically confirm the essence of tax control in the context of informatization, the prospect of the formation of tax control and ways to improve it. To achieve this goal it is necessary:
Describe the problems and outline trends for the further development of tax control in the context of informatization and computerization;
Consider the advantages and disadvantages of an electronic data processing system;
To develop directions aimed at improving the efficiency of the use of information technologies by tax authorities.
One of the primary tasks aimed at improving tax control is the transition to information technology, which should increase the level of productivity in the tax authorities, which, in turn, will undoubtedly affect the effectiveness of their control work in the field of desk and field tax audits.
It should be noted that tax control acts as one of the areas of financial control, therefore, with the help of tax control, the state can regulate relations in the tax sphere. It can be said that the state of national economy, defense, social security and more, since the main part of the state budget is tax revenues.
It is also necessary to keep in mind that the task of the country's socio-economic policy is to establish an effective system of control over the payment of tax revenues to the budget. Any state seeks to organize tax control in such a way that it would not be aimed at identifying tax offenses, but, on the contrary, at their prevention and elimination.
Thus, the data provided, which are contained in the form No. 1-control "Information on the implementation of state control (supervision) and municipal control" for 2014, indicate that, following the results of field and cameral tax audits, the budget received additional accrued payments in the amount of 188.5 billion rubles, which is 12.6% or 21 billion rubles more than in 2013. The degree of collection of tax payments based on the results of on-site and in-house tax audits, decisions on which have come into force, amounted to 57.9%, which is 3.3 percentage points higher than in 2013.
The reduction in the amounts of reduced payments by decisions of judicial and higher tax authorities indicates a positive direction in the control work. Thus, in 2014, reduced payments by decisions of judicial and higher tax authorities (including restored ones) decreased by 11.2% compared to the same period last year (from 78.3 billion rubles to 69.5 billion rubles), which undoubtedly indicates an improvement in the quality of control measures and the collection of a sufficient evidence base for detected offenses, as well as a qualified and professional approach to representing the interests of tax authorities in court.
Also, one of the main ways to improve tax control, which will make it as transparent and open to taxpayers as possible, should be the active use of computer technology, computer programs for processing data on taxpayers. Computerization of the tax process will provide an opportunity to create a large range of taxpayers in order to control and record them and expand the field of educational and explanatory work on issues related to taxation.
At the stage of improving informatization, the tax service offers a wide range of Internet services that allowed taxpayers through the website of the Federal Tax Service to find out the necessary information regarding everything related to tax legislation, samples and forms of documents submitted to the tax service, obtaining clarifications on their questions and receive answers related to various areas tax legislation. Among the visitors of the site, the most popular services are "Find out your TIN" and "Personal account of the taxpayer". Work is underway to improve the service of using the "Taxpayer's Personal Account", in which any individual or legal entity, after authorization, will be able to receive in full the necessary information about the taxable property base, tax charges, payments made and benefits taken into account, as well as pay taxes through terminals, ATMs and payment systems using electronic money.
It is important to note that in order for tax administration to be successfully carried out, budget revenues to be secured and audits to ensure results, the Federal Tax Service of Russia has to process a huge amount of information. The implementation of work on the processing of an ever-increasing amount of information, as well as the generation of reports in formats approved by the Federal Tax Service of Russia, is achieved through the use of modern software, such as:
Automated information system "Tax";
Electronic data processing;
"Kontur-Extern" system;
Software complex "Taxcom-Sprinter".
Currently, the main promising program for territorial inspections is the electronic data processing (EDP) system. So, to solve various problems that deserve the attention of the tax authorities in the process of planning an on-site tax control, various modes of the EDI system are used.
The EDI system is built in accordance with the following areas:
Creation of an initial list of taxpayers for various selection categories in order to include them in the plan for conducting field tax audits;
Formulating the calculated values of expert assessments that determine the likelihood of detecting tax violations in the provided object;
Control of the logical connection between individual reporting and calculated indicators that are important for calculating the tax base.
To provide an information base at the local level, as well as access to it as users by all departments of the tax authority, information about taxpayers, tax charges and payments that are in the EDI system is required. The transition to EDI makes it possible to develop a comprehensive repository of information on all areas of activity of the local tax inspectorate. Information from taxpayers and external organizations is constantly updated. In order to ensure that the information in the database is always up-to-date, to make amendments and complete documents intended for printing and subsequent distribution to payers, special programs are used in the EDI system - technological processes, the distinguishing feature of which is the obligation and frequency of their implementation, as well as the implementation of batch data processing.
In modern conditions, the creation of a solid base for operational, prospective analysis, as well as for forecasting the functioning of any area of activity of the local inspection, to determine not only individual facts, but also to predict the trend, it is necessary to have the information described above.
To improve the collection of taxes and payments, the widespread introduction of paperless information technology is being used, with the assistance of taxpayers and other departments. This goal is realized due to the fact that the activities of employees of territorial bodies will be focused on those aspects of tax administration that require personal meetings with taxpayers, as well as by improving the quality of cameral and field tax audits.
If we talk about the reliability and uninterrupted operation of this system, then, of course, a high degree of informatization implies a high accuracy of the EDI system, since all departments of the inspection are fully functionally dependent on it (stopping the operation of the EDI system actually paralyzes the activities of all departments). Such an approach violates the traditional ranking of the divisions of the tax authority in terms of their functional importance. The high level of protection of the EDI system, in essence, puts the divisions of data entry, system operation, system and network administration, system and technical support to the main functional services of the tax authority. Improving the efficiency of the organization of the data entry unit will be achieved through a constant flow of information into the EDI system and the maximum relevance of information in the database. It is equally important to organize efficient work in the system operation department, since it is fully responsible for the operation of the tasks of the EDI system and the training of its users, as well as in the departments that perform the functions of system and network administration, the work of which guarantees the reliability of the operation of the EDI system. Undoubtedly, the advantage of this EDI system, due to the large volume and variety of input information, is to obtain the necessary sample, reporting in an accelerated time.
Despite the fact that today the level of informatization of tax authorities is at a fairly high level, the degree of application of information technologies in the process of tax control is still not high enough, since only desk audits are fully automated, while the procedure for planning and supporting field tax control is not actually automated. Also, reporting received via a telecommunications channel by organizations and individual entrepreneurs not well organized. This significantly complicates the work of inspectors, requires the distraction of employees for additional input of information, leads to errors, and sometimes data loss. In order to reduce the number of errors, simplify and improve the quality of the work of the tax authorities themselves, it is necessary to use and improve information technology.
Purposeful and gradual implementation of projects for telecommunication interaction between taxpayers and tax authorities should ensure in the near future the effective functioning of electronic data processing processes and the massive transition of taxpayers to providing information to the tax authorities in electronic form via telecommunication channels, which will make it possible to build an effective information model of tax administration, determine for each taxpayer the amount of information necessary to monitor their compliance with tax laws.
In accordance with the foregoing, the following priority areas for improving tax control and increasing the efficiency of the degree of implementation of information technologies in tax control can be identified:
1) the relationship of measures to introduce a system for the formation and submission of documents to the tax authorities in electronic form. The presence of qualified personnel, the constant retraining of tax inspectorate employees in new methods of working in a computerized environment, as well as the development of a special program for working with taxpayers, including the organization of consultations, seminars, etc., will help increase the submission of documents to the tax authorities in electronic form . As a rule, the tax service at the present stage of development should be aimed, in addition to control, at providing services to taxpayers, that is, helping to calculate and pay taxes, and then deal with undisciplined taxpayers. Thus, the staff of the taxpayer department must be carefully selected, as they must be not only professionals, but also sociable, friendly employees.
2) the need to improve the software for the procedure of the desk audit itself and the further selection of taxpayers for on-site audits. This direction, together with those software and information systems that will be used by the tax authorities, will allow not only automated desk audits and desk analysis, but also, based on the data obtained, to form a list of taxpayers subject to on-site tax audits.
3) the use of promising automated methods for planning and supporting field tax audits. This method will contribute to the rationalization and increase in the productivity of tax authorities, which will directly affect the collection of taxes, reduce the amount of budget losses associated with taxpayers evading their tax obligations.
Thus, applying these measures in the aggregate, the tasks and goals that the tax authorities face to achieve the improvement of tax control in the context of informatization and computerization will be achieved.
Bibliographic list:
In the realities of the present time, there are a large number of problems on the way to the development of the tax system, which are caused by both external and internal factors: a double interpretation of the provisions of the articles of the Tax Code of the Russian Federation, contradictory practice of litigation of identical cases in the courts of the constituent entities of the Russian Federation, imperfection of tax administration, etc. P. That is why, at present, there is a problem of ensuring the stable development of the tax system, among which one of the most important values has improved tax control. Tax control in the Russian Federation is carried out using a variety of methods, techniques and methods, by summarizing theoretical provisions in the field of accounting and tax legislation, assessing practical activities tax and other regulatory authorities, analysis of the dynamics of offenses in the field of accounting and taxation.
In modern conditions, the terms of reference in relation to ensuring economic security are not clearly distributed among the tax control authorities and other regulatory authorities that have common tasks of protecting economic interests and countering economic crimes in tax sphere. At the same time, special attention should be paid to the improvement of law enforcement mechanisms for combating tax and economic crime, the criminalization of the tax sphere, the resolution of disputes and conflict situations in the organization of tax audits.
Based on this, it becomes relevant to study the problem of organizing tax control in order to ensure the economic security of the Russian Federation on the basis of assessing the forms and methods of tax control. In accordance with Article 82 of the Tax Code of the Russian Federation, tax control is understood as the activity of authorized bodies to monitor compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees.
As part of tax control, the Tax Authorities conduct the following types of tax audits of taxpayers, payers of fees and tax agents:
1. Desk tax audits;
2. Field tax audits;
3. Repeated tax audits.
The purpose of in-house and on-site tax audits is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees.
Tax control exercised by the tax authorities creates conditions for the effective functioning of the tax system, thereby contributing to the implementation of the tax policy of the state through the timely and complete formation of its financial base.
That is why it is necessary to constantly improve the activities of the tax authorities in the framework of ongoing activities related to the implementation of tax control.
In order to improve the interaction of tax authorities with other government agencies on issues related to tax control, it is necessary:
1. Integrate the interaction of tax authorities with authorities that carry out registration actions with taxpayers-individuals in parts related to the collection of data on objects of taxation for such taxes as land tax and personal property tax, due to the ongoing cases of submission to the tax authorities of erroneous data on objects of taxation, which leads to an increase in the number of recalculations and the sending of repeated tax notices.
2. Pursue more liberal tax policy in terms of penalties, t.to. the fiscal orientation of the current tax system will inevitably lead to tax evasion.
Practice shows that the stricter the punitive measures, the greater the desire of taxpayers to hide their income. Therefore, penalties should be differentiated depending on the severity of the offense and the presence of intent. A clearer and more detailed classification of tax offenses is needed.
3. Improve the methodology of tax audits in order to improve the work of the tax authorities and eliminate the ambiguous interpretation of the provisions and articles of the Tax Code of the Russian Federation.
4. For the full functioning of the fiscal function of taxes, it is necessary to improve the work judicial system, to fight corruption in the tax authorities, to improve their technical equipment and qualifications of employees, to protect against the encroachments of criminalized business.
Based on the foregoing, it can be concluded that in order to increase the efficiency of tax control in order to ensure the economic security of the Russian Federation, it is necessary to improve the organization of the control work of tax authorities, increase its efficiency, and improve the methods of their work. In order to improve tax legislation, the Autonomous Non-Commercial Organization "Agency for Strategic Initiatives to Promote New Projects" developed a roadmap for the "Improving Tax Administration" project of the National Entrepreneurial Initiative to improve the investment climate in the Russian Federation.
The roadmap is aimed at improving and optimizing the tax administration system with the creation of comfortable conditions for the interaction of business (entrepreneurs) and public authorities in terms of the procedures for filing and generating tax reports, as well as improving the principles of document management.
The following areas of activity requiring improvement are indicated as the main goals in the roadmap:
Reducing time and material costs entrepreneurs for the preparation and submission of tax reporting, payment of taxes;
Improving the relationship between taxpayers represented by the business community and tax authorities, taking into account the best international practices;
Convergence of tax and accounting rules;
Improving the efficiency of VAT administration mechanisms;
Stimulating the transition of taxpayers and tax authorities to electronic document management;
Improving the administration of special tax regimes applied separate categories taxpayers.
The roadmap also indicates the results to be strived for upon completion of the implementation of the above areas of activity:
Reducing the time of interaction between taxpayers and tax authorities;
Simplification of accounting rules and increased transparency of law enforcement;
Achievement of key performance indicators developed in the roadmap.
Bibliography
1. Autonomous non-profit organization "Agency for Strategic Initiatives to Promote New Projects". [Electronic resource]. – Access mode: http://www.asi.ru . - Screen title. – (Date of treatment: 12/20/2014).
2. Aristarkhova, M.K. Improving the management of the implementation of tax audits / M.K. Aristarkhova, A.N. Voronina // Economics of the region. - 2011. - No. 3 (27). - S.147-155: tab. - Bibliography. With. 154.
3. Bezverkhova, I.A. The main aspects of the tax control system and the direction of its improvement / I.A. Bezverkhova // Management accounting. - 2011. - No. 7. - S. 56 - 60: diagrams. - Bibliography: p. 60.
4. Gorlov, V.V. Tax control in the Russian Federation: forms and directions of improvement / VV Gorlov // All about taxes. - 2011. - No. 4. - S. 3 - 8.
5. Dubrova, M. Features of the functioning of tax control in the system of state financial control / M. Dubrova // RISK: resources, information, supply, competition. - 2011. - No. 1, Part 2. - S. 559 - 562: fig. - Bibliography: p. 562.
