The concept of a taxable object
Tax legislation assigns taxpayers the obligation to pay taxes. Today, the Tax Code of the Russian Federation contains a large number of taxes, which have many elements in their composition. The most important of them is the object of taxation, established as the circumstance of assigning a particular tax.
If there is an object, the obligation to pay taxes arises. Objects include the organization’s profit, property, income and expenses, as well as all other objects that have quantitative and qualitative characteristics.
Taxes established by law for collection from individuals and legal entities have independent objects, which are determined in accordance with the second part of the Tax Code, as well as taking into account Article 38. The meaning of the object of taxation is also presented within the article.
Article 358. Object of taxation
second) dated 05.08.2000 N 117-FZ (as amended on 29.11.2021) » Section IX.
REGIONAL TAXES AND FEES » Chapter 28. TRANSPORT TAX » Article 358. Object of taxation 1. The objects of taxation are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and tracked tracks, airplanes, helicopters, motor ships, yachts, sailing ships , boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed vessels) and other water and air vehicles (hereinafter in this chapter - vehicles), registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.
2. The following are not subject to taxation:
1) became invalid as of January 1, 2022. — Federal Law of April 15, 2019 N 63-FZ;
2) passenger cars specially equipped for use by disabled people, as well as passenger cars with an engine power of up to 100 horsepower (up to 73.55 kW), received (purchased) through social welfare authorities in the manner prescribed by law;
3) fishing sea and river vessels;
4) passenger and cargo sea, river and aircraft owned (by the right of economic management or operational management) of organizations and individual entrepreneurs whose main activity is passenger and (or) cargo transportation;
5) tractors, self-propelled combines of all brands, special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, maintenance), registered to agricultural producers and used in agricultural work for the production of agricultural products ;
6) vehicles owned by the right of operational management to federal executive authorities and federal state bodies in which the legislation of the Russian Federation provides for military and (or) equivalent service;
7) vehicles that are wanted, as well as vehicles the search for which has been stopped, from the month the search for the relevant vehicle began until the month it was returned to the person for whom it was registered. Facts of theft (theft), return of a vehicle are confirmed by a document issued by an authorized body, or information received by tax authorities in accordance with Article 85 of this Code;
airplanes and helicopters of air ambulance and medical services;
9) ships registered in the Russian International Register of Ships;
10) offshore fixed and floating platforms, offshore mobile drilling rigs and drilling ships;
11) vessels registered in the Russian Open Register of Vessels by persons who have received the status of a participant in a special administrative region in accordance with Federal Law of August 3, 2022 N 291-FZ “On Special Administrative Districts in the Territories of the Kaliningrad Region and Primorsky Territory”;
12) aircraft registered in the State Register of Civil Aircraft by persons who have received the status of a participant in a special administrative region in accordance with Federal Law of August 3, 2022 N 291-FZ “On special administrative regions in the territories of the Kaliningrad Region and Primorsky Territory”;
13) rowing boats, as well as motor boats with an engine power not exceeding 5 horsepower, registered in the manner established before the entry into force of the Federal Law of April 23, 2012 N 36-FZ “On Amendments to Certain Legislative Acts of the Russian Federation in part of the definition of a small vessel."
- Article 357. Taxpayers
- Article 359. Tax base
Principles of objects of taxation
Subjects and objects of taxation are established in the second part of the Tax Code of the Russian Federation. The main element of taxation is its object. Taxpayers must clearly define the object of taxation, since only if the taxpayer has an object does the obligation to pay taxes arise. The main principles of taxation objects are the following.
Firstly, any property intended for sale is recognized as a commodity. The Russian Ministry of Finance determines that, for example, any unfinished building that is intended for sale can also be recognized as a product. In addition, the Russian Ministry of Finance notes that design developments and documentation created without prior order to developers are also recognized as finished goods.
A share in the authorized capital does not apply to property. Clearly distinguishes between taxation and services for tax purposes, since work has a clear material result, but service does not. In this case, the service is sold at the moment its provision ends.
The choice of taxable object is made by an individual or an organization depending on the required tax.
The Tax Code of the Russian Federation defines the purposes of a particular object for paying taxes. The main goal is the very existence of the tax, which is impossible without the presence of the object from which it is calculated. Characteristics of taxable objects
Article 38 does not give the name of the object of taxation. In this case, the concept is revealed, but through a listing of circumstances that can be objects, indicating their main features. Thus, the object of taxation can be property, income, expenses, profit and sales of goods, work, and services. The list is not exhaustive, and legislation allows the existence of other objects that must have cost or physical characteristics. The significance of the object of taxation is that, thanks to it, the right to arise the obligation to pay taxes
The object of taxation is a mandatory element of tax control, without which the tax simply cannot exist. The object of taxation is determined by federal, regional and local taxes by tax legislation. When exercising the rights in accordance with Article 12 of the Tax Code of the Russian Federation to establish taxes by state authorities of local self-government, the object of taxation cannot be determined by them legislatively.
Among all the mandatory elements of taxation, an entire chapter of the Tax Code is dedicated to this object alone. The types of taxation listed in the article differ significantly, and in order to select the object of taxation, it is necessary to familiarize yourself with the legislation.
Thus, profit is just an accounting entry, and property is an object of the material world that must necessarily have an owner, since without it this object of taxation simply will not exist.
Accounting for taxable objects is carried out within the framework of tax accounting. The final data in tax and accounting declarations may differ.
Article 38. Object of taxation
Article 38. Object of taxation
[Tax Code] [Tax Code of the Russian Federation, Part 1] [Section IV.] [Chapter 7]
. The object of taxation is the sale of goods (work, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees to the taxpayer's obligation to pay tax.
Each tax has an independent object of taxation, determined in accordance with part two of this Code and taking into account the provisions of this article.
. In this Code, property refers to types of objects of civil rights (with the exception of property rights) related to property in accordance with the Civil Code of the Russian Federation.
. For the purposes of this Code, a product is any property sold or intended for sale. In order to regulate relations related to the collection of customs duties, goods also include other property determined in accordance with the customs legislation of the Customs Union and the legislation of the Russian Federation on customs affairs.
. For tax purposes, work is recognized as activity whose results have a material expression and can be implemented to meet the needs of the organization and (or) individuals.
. For tax purposes, a service is an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity.
. Identical goods (work, services) for the purposes of this Code are goods (work, services) that have the same basic characteristics characteristic of them. When determining the identity of goods, minor differences in the appearance of such goods may not be taken into account.
When determining the identity of goods, their physical characteristics, quality, functional purpose, country of origin and manufacturer, its business reputation in the market and the trademark used are taken into account.
When determining the identity of works (services), the characteristics of the contractor (performer), his business reputation in the market and the trademark used are taken into account.
. For the purposes of this Code, homogeneous goods are goods that, while not identical, have similar characteristics and consist of similar components, which allows them to perform the same functions and (or) be commercially interchangeable. When determining the homogeneity of goods, their quality, reputation in the market, trademark, and country of origin are taken into account.
Homogeneous works (services) are works (services) that, while not identical, have similar characteristics, which allows them to be commercially and (or) functionally interchangeable. When determining the homogeneity of works (services), their quality, trademark, reputation in the market, as well as the type of work (services), their volume, uniqueness and commercial interchangeability are taken into account.
Types of tax objects
The list of taxable objects is as follows. For Federal taxes, the objects are:
- sales of works and goods in Russia, as well as subject to VAT;
- sales of excisable goods produced in Russia;
- income received by the taxpayer;
- water bodies for water intake from the hydraulic elevator and other needs necessary for water tax,
- minerals mined on Russian territory are required for mineral extraction tax.
Regional taxes and involves the following objects of taxation:
- for transport tax - these are vehicles: cars, motorcycles, helicopters, yachts;
- for the gambling tax, these are slot machines, bookmakers;
- property recorded on the balance sheet.
Local taxes assume that the object of taxation is land plots - to determine the land tax.
Fees are not taxes, therefore, the requirements of tax legislation to establish the object of taxation for fees are not mandatory.
Taxable Objects for Federal Taxes
Value added tax (VAT) - sales (Article 146 of the Tax Code of the Russian Federation). If you sell something, you have to pay. This also applies to gifts.
Excise taxes are the sale of excisable goods (Article 182 of the Tax Code of the Russian Federation). The list of excisable goods is contained in Art. 181 Tax Code of the Russian Federation.
Personal income tax (NDFL) is the income of an individual (Article 209 of the Tax Code of the Russian Federation).
Corporate income tax is the profit of a legal entity, i.e. the difference between his income and expenses (Article 247 of the Tax Code of the Russian Federation).
Fees for the use of objects of the animal world and for the use of objects of aquatic biological resources - harvested animals or biological resources (Article 333.2 of the Tax Code of the Russian Federation). For a list of animals and biological resources, see Art. 333.3 Tax Code of the Russian Federation.
Water tax - the use of reservoirs for water intake, rafting, hydropower and the use of water areas of reservoirs (Article 333.9 of the Tax Code of the Russian Federation).
State duty is an application to government agencies to perform legally significant actions (Article 333.16 of the Tax Code of the Russian Federation). Which ones exactly - see Chapter 25.3 of the Tax Code of the Russian Federation.
Tax on additional income from the extraction of hydrocarbon raw materials - additional income from the extraction of hydrocarbon raw materials on a subsoil plot (Article 333.45 of the Tax Code of the Russian Federation). Additional income is the estimated revenue from the sale of oil and gas minus the actual costs of their production, if this is important to any of the Clerk readers.
Mineral extraction tax (MET) - minerals extracted from the subsoil and extracted from mining waste (Article 333.45 of the Tax Code of the Russian Federation).
Insurance premiums are payments and other remuneration by the employer in favor of individuals (Article 420 of the Tax Code of the Russian Federation). Legally, insurance premiums, of course, are not a tax, but for clarity, I put them in this section - from the employer’s point of view there is no difference.
Classification of tax objects
The classification of taxable objects is as follows:
- profit is the result of activities carried out by entrepreneurs or legal entities at their own peril and risk. Profit is an object of income tax;
- income is always associated with obtaining some benefit. Revenue is also related to business activities and is defined as a group of public sector operations. Income is an object of personal income tax (NDFL).
The classifier classifies expenses as objects of taxation. But the expense affects the size of the tax base for calculating income tax. In addition, it is worth saying that each tax has its own object of taxation.
Object and subject of taxation
According to paragraph 1 of Art. 38 of the Tax Code of the Russian Federation, the objects of taxation are:
- sale of goods (works, services);
- property;
- profit;
- income;
- consumption,
- or other circumstance
having a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees to the taxpayer’s obligation to pay tax.
The object of taxation is one of the mandatory elements of taxation, without which the tax cannot be considered established. Clause 1 Art. 38 of the Tax Code of the Russian Federation determines that each tax has an independent object of taxation, determined in accordance with Part 2 of the Tax Code of the Russian Federation and taking into account the provisions of Art. 38 Tax Code of the Russian Federation.
See also Letter of the Federal Tax Service dated June 2, 2016 No. SD-3-3/2511 “On the procedure for changing the object of taxation.”
Objects of taxation:
1) Sales of goods (works, services) , is established
- Art. 146 of the Tax Code of the Russian Federation as an object of taxation with value added tax (VAT);
- Art. 182 of the Tax Code of the Russian Federation as an object of excise taxation.
2) Property to be established
- Art. 358 of the Tax Code of the Russian Federation as an object of taxation with transport tax;
- Art. 374 of the Tax Code of the Russian Federation as an object of taxation with the property tax of organizations;
- Art. 389 of the Tax Code of the Russian Federation as an object of taxation with land tax;
- Art. 2 of the Law on taxes on property of individuals (No. 2003-1) as an object of taxation by taxes on property of individuals.
3) Profit, set
- Art. 247 of the Tax Code of the Russian Federation as an object of taxation by corporate income tax.
4) Income, set
- Art. 209 of the Tax Code of the Russian Federation as an object of taxation with personal income tax;
- Art. 346.4 of the Tax Code of the Russian Federation as an object of taxation by the unified agricultural tax;
- Art. 346.14 of the Tax Code of the Russian Federation as an object of taxation with a single tax paid when applying a simplified taxation system;
- Art. 346.29 of the Tax Code of the Russian Federation as an object of taxation with a single tax on imputed income for certain types of activities.
The object of taxation is a mandatory element that characterizes a legal fact (action, event, state) in relation to the subject of taxation, which determines the occurrence of the subject’s obligation to pay tax. A legal fact may include not only ownership rights to the subject of taxation, but also any other actions or events related to the subject, such as, for example, the turnover of sales of goods (works, services), receipt of income, profit, etc.
The subject of taxation is material and intangible benefits, the presence of which is linked by law to the occurrence of tax obligations. The following main subjects of taxation are distinguished:
- income (profit) at the moment;
- property (land, real estate, cars, accumulated income and other property);
- rights to receive income (debt obligations in the form of bonds, bills, etc.).
The subject of taxation is characterized by characteristics of the real world, not the legal one. The subject of taxation itself reflects only properties of an actual nature; it does not give rise to tax consequences. Tax obligations arise under a certain legal state of the subject to the subject of taxation. For example, the subject of taxation is a vehicle that does not give rise to any tax consequences; The object of taxation is a change in ownership of a vehicle.
Property as an object of taxation
Civil legislation includes money, things, intellectual property and more as property. This norm is enshrined in the Civil Code of the Russian Federation. In the Tax Code of the Russian Federation this rule is identical.
Things are divided into negotiable and non-negotiable, while the object can only be negotiable and limited in circulation, since only they can be sold. Immovable property includes land, buildings and structures. Real estate also includes sea vessels and space objects.
Movable property is money and securities.
The transfer of ownership is determined by the procedure established by the civil legislation of Russia. Since money, as symbols, is included in property for tax purposes, it has a certain shape, and therefore can be defined as things.
Transactions recognized as an object of taxation
Transactions that may be subject to taxation are established by the second part of the Tax Code of the Russian Federation in relation to individual taxes. So, for example, value added tax has the following operations: turnover of sales of goods, import of goods into the territory of Russia.
For excise duties, operations are the sale of excisable goods on the territory of Russia, the transfer of raw materials for the production of excisable goods, the transfer of excisable goods within the structure of the organization. For further production, there are other operations that, according to tax legislation, are recognized as objects of taxation. To determine them, it is necessary to refer to the corresponding taxes in the second part of the Tax Code of the Russian Federation.
Clause 1 of Article 146 of the Tax Code of the Russian Federation
The following transactions are recognized as the object of taxation:
clause 1 , sale of goods (work, services) on the territory of the Russian Federation, including the sale of collateral and transfer of goods (results of work performed, provision of services) under an agreement on the provision of compensation or novation, as well as the transfer of property right (As amended by Federal Law No. 57-FZ dated May 29, 2002)
For the purposes of this chapter, the transfer of ownership of goods, results of work performed, and the provision of services free of charge is recognized as the sale of goods (work, services);
clause 2 transfer of goods on the territory of the Russian Federation (performance of work, provision of services) for one’s own needs, expenses for which are not accepted for deduction (including through depreciation charges) when calculating corporate income tax; (As amended by Federal Laws No. 166-FZ dated December 29, 2000; No. 110-FZ dated August 6, 2001)
clause 3: execution of construction and installation works for own consumption;
clause 4 import of goods into the territory of the Russian Federation and other territories under its jurisdiction. (As amended by Federal Law No. 306-FZ dated November 27, 2010)
Work for tax purposes
Work for tax purposes is an activity that as a result has a material expression and is implemented to satisfy the needs of third parties. Work cannot be considered separately from the product and the material result can be expressed not only as the creation of a separate thing, for example, the construction of a building, but also an improvement in the quality of their renovation or reconstruction.
Tax Code entrepreneurial activity by the object of taxation is carried out within the framework of an employment contract, which is concluded between the employer and an individual employee. Work can be performed under different contracts, examples of a contract, as well as a contract for technical or research work. This rule is enshrined in Article 38 of the Tax Code of the Russian Federation.
Commentary on Article 38 of the Tax Code of the Russian Federation
Federal Law N 137-FZ gives a new definition of the object of taxation. According to paragraph 1 of Art. 38 of the Tax Code as amended by Law N 137-FZ, the object of taxation is the sale of goods (work, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, the presence of which is linked by the legislation on taxes and fees the taxpayer becomes obligated to pay tax.
Each tax has an independent object of taxation, determined in accordance with part two of the Tax Code of the Russian Federation.
In the Code, property is understood as types of objects of civil rights related to property in accordance with the Civil Code of the Russian Federation (clause 2 of Article 38 of the Tax Code of the Russian Federation).
A product is any property sold or intended for sale (clause 3 of article 38 of the Tax Code of the Russian Federation). Goods also include any other property defined by the Customs Code of the Russian Federation.
Work is an activity whose results have a material expression and can be implemented to meet the needs of the organization and (or) individuals (clause 4 of article 38 of the Tax Code of the Russian Federation).
A service is an activity, the results of which do not have material expression, are sold and consumed in the process of carrying out this activity (Clause 5 of Article 38 of the Tax Code of the Russian Federation).
Identical goods (works, services)
Identical goods and services are those goods and services that have similar data. They may differ in appearance, but functionally they should be similar. In this case, services and works considered identical must have a similar reputation and trademark. The definition of identical and homogeneous goods is enshrined in the Tax Code in order to determine the object of taxation, for example, for the payment of a single tax, more precisely.
Homogeneous goods and homogeneous works (services)
In contrast to identical ones, goods that have similar characteristics and perform the same functions are called homogeneous. They are interchangeable and their properties are determined by quality, manufacturer and reputation in the market. In addition, properties such as uniqueness and production volume are taken into account. The concept of homogeneous and identical goods is enshrined in the Federal Law “On the contract system in the field of procurement”.
The meaning of tax objects
The value of the object of taxation is quite large. Objects of taxation have cost characteristics. Their importance is great, first of all, because the existence of the object is necessary for the very existence of the tax. If there is no object, the tax cannot be calculated correctly.
A change in the object of taxation entails a change in the applicable tax.
At the same time, concealment of the object of taxation entails criminal liability for non-payment of taxes.
Thus, tax regulation of objects of taxation is carried out within the framework of the Tax Code under Article 38. The object of taxation for each tax is different and is established by the second part of the Code. To correctly calculate taxes, you need to know the main objects of taxation.
