What is a tax and what is a fee. Differences and similarities in the table

The state, at the legislative level, obliges entrepreneurs to deduct part of the income from their activities to the budget of one level or another to meet various state needs. Taxes and fees affect every businessman, forcing him to pore over reporting and part with part of the profit. Both fiscal payments are enshrined in legislation.

What is the difference between these types of deductions? Where is it recorded? What does it mean for an entrepreneur? We consider all the subtleties relating to taxes and fees in Russian legislation.

Regulatory legal acts

All requirements and conditions that relate to business contributions to budgets are recorded in the main legal act of the fiscal service - the Tax Code of the Russian Federation.

In particular, it contains a provision that certain issues related to taxation can be resolved at the levels of regional or local authorities. This means that a particular territory may adopt its own rules and regulations for the specifics of paying certain contributions. At the same time, the Tax Code itself sets out the basic rules, and local laws specify them.

Thus, any type of deduction can be classified into one of three categories:

federal tax or fee;
regional;
local.

IMPORTANT! If legislation introduces a new type of tax or fee, it will be assigned to one of these three types, from here it will become clear who will be able to make changes to tax rates, reporting periods, payment deadlines and other specific points regarding the formation of payment.

What are taxes, fees and insurance premiums

A new direction is starting in accounting education - taxation. Today Alexey Ivanov talks about what taxes are, how they differ from fees and insurance premiums, and why we have to pay all this.

Hi all! Alexey Ivanov is with you, the knowledge director of the online accounting “My Business” and the author of the telegram channel “Accounting Translator”. Every Friday on our blog at The Clerk I talk about accounting. I started with the basics, then I will move on to more complex matters. For those who are just preparing to become an accountant, this will help them get to know the profession better. Seasoned chief accountants should look at familiar categories from a different angle.

I don't really like writing about taxes, but it is an integral part of being an accountant. Therefore, today I am starting a series of posts dedicated to business taxation. I will tell you how the Russian tax system works as a whole and each tax separately, what tax regimes exist and how to choose the appropriate one. We publish a lot of articles on the blog on the nuances of applying tax rules, and here there will be a course for a young fighter for those who want to understand the basics. Let's start with what taxes, fees and insurance premiums are, and why we should pay them. Go!

If you decide to dive into the tax topic, then your reference book will be the Tax Code of the Russian Federation (TC RF). It consists of two parts.

Part 1 establishes the general principles of taxation in Russia. If you are interested in tax terminology, the structure of the domestic tax system, the relationship between taxpayers and the state, responsibility for tax offenses - this is your place.

Part 2 describes specific taxes and tax regimes. You need to find out the income tax rate when paying dividends or find out who can apply the simplified taxation system - look here.

For a non-lawyer, reading the code in the original is an excellent alternative to sleeping pills. Therefore, I will simplify the construction of definitions in order to convey only the main meaning.

Tax is a mandatory gratuitous payment of legal entities and individuals in the form of alienation of funds belonging to them. It is important to understand the first two words here. Mandatory - If you are recognized as a taxpayer, you are required to pay taxes. The state does not ask if you want this. If you don’t pay, you will be punished with a ruble or even a prison term. Gratuitous - the state does not offer anything to the taxpayer in response to payment of the tax. If you pay, the state will receive money that it can spend on the needs of society. But you shouldn’t expect specific reciprocity.

The fee is a mandatory contribution from legal entities and individuals, without payment of which the state will not take the legally significant actions they need. For example, registering a marriage or notarizing a contract. Unlike a tax, a fee implies a benefit for the payer. Even if this benefit lies in the state overcoming the barriers it has built.

Insurance premiums are mandatory payments by legal entities and individuals for pension insurance, social insurance in case of temporary disability and compulsory health insurance. Here, as with fees, the obligation is compensated by the benefits. True, not for the payer himself, but for his employees who receive free healthcare, paid sick leave and a state pension. But it is not exactly.

If, in accordance with the Tax Code of the Russian Federation, a legal entity or individual must pay certain taxes, fees or insurance premiums, it is recognized as a taxpayer . There is a more complex design - tax agents . These are the persons who are entrusted with the responsibility to calculate, withhold and pay tax to the budget for the taxpayer. For example, employers do this with personal income taxes. The employee receives his salary minus taxes. The employee is a taxpayer, the employer is a tax agent. Read Chapter 23 of the Tax Code of the Russian Federation and enter the chocolate bar into the accounting department. Just imagine if you had to calculate all this yourself.

Let's clarify the definitions

a tax as a payment that is made to the budget in the form of a certain amount of money by both individuals and legal entities. Features of this type of payment:

gratuitousness - money is paid without the expectation of receiving anything in return;
mandatory – citizens have no choice whether to make this payment or not;
compulsory – the amount will be withdrawn without fail, and sanctions are provided for failure to do so in a timely manner;
belonging to a specific budget - the withdrawn funds are intended to meet the needs of the state at the level of a federal unit, region or local authorities;
calculability - the amount of each payment depends on the base taken as a basis and the established interest rate.

The elements of the tax are:

legally defined basis - base;
interest rate;
object of taxation;
period;
procedure and terms of collection.

A fee is a contribution that is made as payment for actions performed by a government agency, that is, the provision of one or another public service that is significant from a legal point of view. Theoretically, the fee is a voluntary contribution, but since paid services in the vast majority of cases are necessary for further business activity, and this is enshrined in legislation, one has to pay for them one way or another. The fee amount is fixed. The payer of the fee intends to enter into legal relations with the state, wishing to receive:

certain right;
a license for a particular activity;
action in the legal field (for example, registration).

Only payers and taxation elements (in each specific case) are considered to be elements of collection

Definition

Tax is a certain amount of money that is paid by both legal entities and individuals to the state budget. Such a payment is mandatory and gratuitous, that is, the subject of taxation does not receive anything in return. This money is spent on government needs, both federal, regional and local. We can say that the state forcibly withdraws part of the funds from business entities and the population to ensure its activities. Basically, the calculation of the tax amount directly depends on the tax base.

A fee is a payment that must be made to a legal entity or individual in order to receive any service from government agencies. Thus, this kind of payment is one-time in nature and is carried out on a voluntary basis. But if the service is very necessary, you will have to pay for it, since such cooperation between business entities and the state has a legislative basis. Basically, a fee has a fixed value of the amount of money needed to pay for a specific service.

Types and examples of taxes and fees

If you divide taxes by place of their specification, then we can distinguish:
local – property tax for individuals, advertising, land, etc.
Taking into account method of collection, share:
indirect – depend on the expenditure of certain benefits (taxes on expenses), associated with the sale of goods, services, works, for example, sales tax, subsoil use fee, etc.
According to principle replenishment of one or another budget:
regulating - distributed between budgets of different levels to prevent deficits.
By subject of payment:
paid exclusively by organizations (legal entities);
intended simultaneously for representatives of both organizational and legal forms.

Classification of fees

The Tax Code of the Russian Federation presents only one classification method. According to the level of payment transfer, the following are distinguished:

Tax fees at the federal level. Their payment is fully regulated by the Tax Code of the Russian Federation and payments must be paid by all business entities and citizens within the country.
Payments received by the regional budget. The main parameters are determined by the Tax Code of the Russian Federation, the specifics of accrual and payment are determined by the legislation of the constituent entities of the country, which should not contradict the main regulatory legal act of the fiscal authority. Paid in all regions.
Local taxes and fees. The main criteria are regulated by the Tax Code of the Russian Federation, the specifics of payment are determined by municipalities. Payments are used to replenish local budgets. Paid within the territorial division.

Tax and fee: they have a lot in common

Both deductions are legally enshrined in the Tax Code of the Russian Federation.
Money from both forms of payment goes to the state treasury.
Any of them, if established by law, can be specified at the regional or local level.

10 main differences between taxes and fees

Let's look at how these types of payments differ. To do this, we compare them on various grounds given in the table.

Comparison of tax and fee

№	Base	Tax	Collection
1	Purpose of budget revenue	Does not have a specific purpose	Designed to ensure the activities of government bodies that provide certain rights or services to entrepreneurs
2	Legislative Establishment	A tax is considered introduced if a legal act defines its payers, establishes a base, rate and other mandatory elements	The elements of the collection are determined on an individual basis, depending on its nature.
3	Regularity of payment	The tax is paid with one or another regularity, periodicity and systematicity established by law	It is one-time in nature, paid in specifically necessary situations, when the payer himself is interested in this
4	Payment time	Tied to a specific period - tax and reporting, which is a necessary element of the tax; payment deadlines are strictly regulated	Not related to a specific time, due to the need of the entrepreneur to receive a service or enter into legal relations with a representative of the state
5	End of payments	Until the entrepreneur liquidates the company, he will constantly pay the established taxes	Paid once
6	Calculation of the amount	Depends on the product of the tax base by the established rate, special regimes may be applied - benefits	The amount is fixed and is equal for everyone
7	Legislator's approach	When introducing a tax, legislation seeks to take into account the real capabilities of payers and can establish a differentiated approach	The individual characteristics of the entrepreneur and his activities do not matter for the amount of the fee: it is a fixed price for the service
8	Consequences of payment	Paying a tax only guarantees the absence of unpleasant consequences; otherwise, this action is free of charge.	Payment of the fee provides for individual remuneration: by transferring the fee, the payer receives a certain right
9	Consequences of non-payment	Forced collection of the missing amount, penalty for late payment, fine for late payment or problems with the declaration	The government body simply will not perform the action required by the payer for which payment has not been transferred
10	Form	Purely monetary	If the legislation expressly provides, the fee may take another form, in addition to monetary

Comparison

It would seem that there is no significant difference between a tax and a fee, because all the money paid by enterprises and the population ultimately goes to the state treasury. However, these concepts still have significant differences, and they reflect the relationship between payers and the country. Thus, taxes are obligatory payments, while fees can be made or not depending on how much the subject needs it. In addition, in the first case, the state established the right to withdraw part of the funds without the permission of the subject, while in the second case, the payer’s consent is required. The difference between a tax and a fee lies in the calculation of the amount of payment, that is, a tax is a certain percentage of something, and a fee is a fixed amount.

Difference between them

At first glance, it may seem that there is no difference between a tax and a fee, since both of these payments are established by the state and are mandatory. But there are differences, and significant ones:

In accordance with the Tax Code of the Russian Federation, when establishing a tax, the payer and the elements of taxation must be determined - the object, the tax base, the period, the rate, as well as the calculation procedure and payment deadlines. To determine the fee, all that is required is the taxpayer and the amount of the contribution.
A tax is a payment in monetary terms, but a fee can be made in any form, it’s not for nothing that a tax is called a “payment” and a fee is called a “contribution”.
Legislation has defined the purpose of paying taxes as financial support for the activities of the state. The purpose of the fees is to finance certain areas of activity of the state or authorities.
The tax is of a compulsory nature, that is, it is obligatory to pay the subjects of taxation, regardless of their wishes. Collection is a voluntary expression of the will of the payer.
When paying a tax, an individual or legal entity does not expect any response from the state. In turn, the fee is levied on the payer for the provision of certain services or rights. This is a reimbursable payment, that is, the authorities guarantee the payer the receipt of a right or service.
In order to calculate and pay tax to the budget, it is necessary to multiply the interest rate by the tax base. The fee is a fixed amount.
The fee is a one-time payment, and the tax is paid on an ongoing basis and at a certain frequency (quarterly, monthly, etc.).
When determining the amount of tax, the state can take into account the solvency and social status of taxpayers; the amount of the fee is the same for everyone.

If you are interested in how to calculate salary income tax, read this article. Read about how to correctly fill out the 3-NDFL declaration here.

Source of taxes and their structure

The source of tax is an indicator that reflects the reserve with the help of which tax payers (both individuals and organizations) fulfill their obligation to pay them. There are two sources from which tax can be paid - the profit of the payers and their capital. As an example, the source of tax on a vehicle can be either the profit that is received as a result of the use of this vehicle by an individual or organization, or income received as a result of the sale of either it or other property.

However, it should be noted that if the tax is always paid from capital, and not from profits, then at a certain time it will dry up, along with the ability to levy taxes. Therefore, with the exception of emergency situations, the tax system should affect the income of payers.

In any legal act introducing any tax, there are statements that are necessary for approval: payers, the amount of their tax obligations from income (profit) and property, deadlines, etc.

The tax structure is the totality of the above-defined objects. The legislation divides the entire mass of taxation elements into the following groups: basic elements (without which the obligation enshrined in a normative legal act cannot be considered defined), optional elements and additional elements.

Article 17 of the Tax Code of the Russian Federation includes the following basic elements: the taxpayers themselves, the object that is taxed (profit, etc.), the tax base and rate, the tax period, the procedure for calculating and paying the tax, as well as the timing of its payment.

In turn, the absence of optional elements does not affect the degree of certainty of certain obligations. These are tax benefits, liability for violations of Russian tax legislation, etc. A direct list of them is determined by the Tax Code of the Russian Federation. Additional elements more fully characterize certain obligations and the procedure for their implementation. This is the subject, scale, tax unit, etc.

Definition of fee

The interpretation of both concepts will help you understand the difference between a fee and a tax. To receive any service from government agencies, a payment called a fee is made. Funds are transferred by individuals and legal entities. Such payment is made one-time and voluntarily.

If a service is needed, then citizens pay for it, since this is provided for in the cooperation of citizens with government agencies. The fee is presented as a specific amount that is transferred for a specific job. They pay for obtaining licenses and permits.