Рекомендуемая категория для самостоятельной подготовки:
Дипломная работа*
| Код |
195389 |
| Дата создания |
25 июня 2017 |
| Страниц |
63
|
Мы сможем обработать ваш заказ (!) 19 декабря в 12:00 [мск] Файлы будут доступны для скачивания только после обработки заказа.
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Описание
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Содержание
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Введение
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Фрагмент работы для ознакомления
В п. 2 ст. 223 НК РФ определено, что при получении дохода в виде оплаты труда датой фактического получения налогоплательщиком такого дохода признается последний день месяца, за который ему был начислен доход за выполненные трудовые обязанности в соответствии с трудовым договором.1
Определение налоговой базы представлено на рисунке 4.
Рис. 4. Определение налоговой базы по НДФЛ
Прежде чем рассчитывать налог, доход уменьшаем на сумму налоговых вычетов. Согласно налоговому кодексу к налоговым вычетам относятся стандартные, профессиональные, имущественные и социальные 1
Следует отметить, что по каждой налоговой ставке налоговая база исчисляется отдельно.
Большинство доходов, которые получает налогоплательщик, облагается по ставке 13 %.
Для некоторых доходов установлены специальные налоговые ставки: 35%, 30% и 9%.
По ставке 35% облагаются следующие виды доходов (рис. 5).
Рис. 5. Обложение НДФЛ по ставке 35 %
Доходы физических лиц, которые не являются налоговыми резидентами Российской Федерации облагаются по ставке 30 %.
Доходы по облигациям с ипотечным покрытием, эмитированных до 01.01.2007 г. облагаются налогом на доходы физических лиц по ставке 9 %.
Налоговым периодом по НДФЛ признается календарный год. Однако на налогового агента возложена обязанность исчислять и перечислять налог на доходы физических лиц за сотрудников в день выплаты им заработной платы.
Официальная позиция финансового и налоговых органов о том, нужно ли перечислять НДФЛ с части зарплаты, выдаваемой авансом, в момент выплаты (п. 2 ст. 223, п. 6 ст. 226 НК РФ).
1. При выплате работникам аванса НДФЛ перечислять в бюджет не нужно: такая обязанность возникает лишь при окончательном расчете с сотрудниками. В Постановлении ВАС РФ суд, рассматривая вопрос о порядке налогообложения сумм оплаты отпусков, пришел к выводу, что закрепленное в п. 2 ст. 223 НК РФ положение основано на том, что в соответствии с трудовым законодательством зарплата работникам выплачивается не реже чем каждые полмесяца.
2. В то же время согласно п. 3 ст. 226 НК РФ исчисление и уплата НДФЛ производятся налоговыми агентами нарастающим итогом с начала налогового периода по итогам каждого месяца. На основании этого суд пришел к выводу, что до истечения месяца доход, полученный налогоплательщиком за месяц в виде оплаты труда, определить нельзя, так же как нельзя исчислить НДФЛ при выплате зарплаты за первую половину месяца.
Существует две позиции о том, в какой момент перечисляется НДФЛ при выплате зарплаты два раза в месяц - в последний день месяца или в момент окончательного расчета (п. 2 ст. 223, п. 6 ст. 226 НК РФ):
- официальная позиция финансового и налоговых органов заключается в том, что налог необходимо удержать и перечислить не позднее дня фактического получения средств при окончательном расчете за месяц. Есть судебные акты, подтверждающие данную точку зрения.
- в то же время есть и противоположные судебные акты, в которых указывается, что агент должен перечислить НДФЛ не позднее последнего дня месяца, за который начислен доход.
Налогоплательщик вправе отказаться от удержания работодателем суммы НДФЛ письменным заявлением. В этом случае на него будет возложена обязанность по окончании календарного года заполнить налоговую декларацию по форме 3-НДФЛ, исчислить и уплатить сумму налога в бюджет до 30 апреля месяца, следующего за истекшим годом.1
В случае, если трудовые отношения с работником расторгнуты до истечения месяца работодатель обязан исчислить и перечислить сумму налога на доходы физических лиц в день выплаты работнику окончательного расчета заработной платы и платы за неиспользованный отпуск). Следует отметить, что уплата налога на доходы физических лиц производится из средств налогоплательщика и уплата его за счет средств налогового агента не является правомерной. В связи с этим, авансовый способ уплаты налога на доходы физических лиц в бюджет является не обоснованным.
1.2 Бюджетообразующая роль НДФЛ
Начало функционирования налога на доходы физических лиц было положено в 1813 году. В период советской власти рациональная система налогообложения доходов физических лиц отсутствовала, поскольку политикой государства не отдавалось приоритета подоходному налогообложении.
Функционирование и развитие НДФЛ в России проходило ряд этапов, которые условно можно разделить на 7 периодов (рис. 5).
Рис. 5. Этапы развития подоходного налогообложения
Современное законодательство налогообложения доходов физических лиц стало формироваться с 1991 г., после принятия закона «О подоходном налоге с физических лиц». Важной особенностью данного закона было наличие дифференцированной налоговой ставки по НДФЛ, однако собираемость данного налога находилась на достаточно низком уровне.
Законодательство о налогообложении доходов физических лиц подвергалось значительному количеству изменений, уточнений и дополнений в связи с необходимостью увеличение фискальной составляющей данного налога.
На современном этапе осуществляется формирование высокой социальной направленности налога на доходы физических лиц. В то же время устойчивый прирост НДФЛ в консолидированном бюджете свидетельствует о достаточно эффективной реализации фискальной функции налога. Постоянное реформирование Налога на доходы физических лиц вызвано объективным усложнением экономических отношений в том числе:
- развитием системы ипотечного кредитования;
- осуществлением операций на финансовых рынках;
- получением гражданами доходов в виде дивидендов;
- изменения в системе пенсионных накоплений;
- увеличением предоставления платных медицинских услуг населению;
- развитием системы коммерческого образования.
Данные тенденции обуславливают необходимость введения имущественных и социальных налоговых вычетов. Важной новацией законодательства является повышение суммы стандартных налоговых вычетов на детей и их индексация.
Однако негативной тенденцией является отсутствие необлагаемого минимального дохода налогоплательщика.
Данные факторы вызывают необходимость дифференциации налоговых ставок, системы налоговых вычетов, а также условий их применения.
В Российской Федерации доля НДФЛ в структуре доходов и общих налоговых поступлениях консолидированного бюджета значительно меньше, что отражено в табл. 1.
Таблица 1
Доля НДФЛ в структуре доходов и общих налоговых поступлениях консолидированного бюджета Российской Федерации
в 2011-2014 гг.1
Показатель
2011
2012
2013
2014
А
1
2
3
4
Доходы консолидированного бюджета РФ, млрд. руб.
9 734
10 953
11 323
12 606
Темп прироста к предыдущему году, %
126,50
112,52
103,38
111,33
Поступление НДФЛ в консолидированный бюджет РФ, млрд. руб.
1994
2 260
2 498
2 689
Темп прироста к предыдущему году , %
111,40
113,34
110,53
107,65
По данным табл. 1 видно, что доходы консолидированного бюджета в 2011-2014 гг. увеличиваются, и к 2014 г. составили 12 606 млрд. руб.
Темпы прироста НДФЛ в 2012-2013 гг. выше, чем прирост доходов консолидированного бюджета, однако в 2014 г. прирост НДФЛ составил 7,65 % против 11,33 % доходов консолидированного бюджета, что обусловлено нарастанием кризисных явлений и ростом безработицы.
Поступление НДФЛ увеличилось с 1994 млрд. руб. в 2011 г. до 2689 млрд. руб. в 2014 г. Анализ зарубежного налогообложения показал, что, например, в Великобритании доля подоходного налога в общих налоговых поступлениях составляет 33-34%; в Германии 27-28%, в США 45-47%, а в Швеции или Дании превышает 50%1.
Список литературы
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Пожалуйста, внимательно изучайте содержание и фрагменты работы. Деньги за приобретённые готовые работы по причине несоответствия данной работы вашим требованиям или её уникальности не возвращаются.
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bmt: 0.00479