Каждый субъект хозяйствования при о

Каждый субъект хозяйствования при осуществлении операционной деятельности сталкивается с практикой налогообложения. Поэтому для успешного ведения бизнеса, не противоречащего действующему законодательству, необходимо четко понимать не только сущность этого понятия, но и вести грамотную политику фискального планирования.
Мало кому известно, что налогообложение – это древнейшее слово, которое ранее дословно означало жертвоприношение, рабский труд и даже военные трофеи. Испокон веков государственная казна пополнялась всевозможными способами, к слову, не всегда гуманными. Каждый дееспособный гражданин просто обязан был отдать должное правительству за то, что он может зарабатывать на хлеб себе и своей семье на этой территории.
Но со временем правосознание в обществе росло, и государство пришло к пониманию более гуманных и регулируемых способов пополнения собственной казны. Поэтому сегодня налоги – это не только дань и укрепление государственного бюджета, это осознанное обязательство субъектов хозяйственной деятельности. Поэтому практически каждый из нас понимает, для чего он платит деньги в казну.
Сегодня объект налогообложения – это любое имущество, с части стоимости которого предприниматель или любое лицо, получающее прибыль, обязано уплатить государству. Несмотря на обязательность исполнения уплаты, в подавляющем большинстве случаев данная процедура носит добровольный характер, что говорит о высоком уровне правосознания современных граждан.
Принципы налогообложения Налогообложение – это структурированная и регулируемая государством комплексная система, которая действует в рамках законодательства. Так, в Российской Федерации функционирует ряд принципов, которым данный экономический институт соответствует:
Всеобщность. Это значит, что казну обязаны пополнять все, как физические, так и юридические лица, соответствующие требованиям НК РФ. Никакого дискриминационного характера налогообложение не носит по определению.
Равенство. Налоговое бремя распределяется в соответствии с возможностями каждого субъекта и регулируется путем льгот. Ясность. Трактуется законодательство непротиворечивым путем, поэтому каждый плательщик может найти необходимую для себя информацию в НК РФ.
Законность. Государство предусматривает ряд оснований, исходя из которых, лицо обязано выплатить долю прибыли в казну.
Налог (tax) - это «принудительная выплата правительству домохозяй¬ством или фирмой денег (или передача товаров и услуг), в обмен на которую,
домохозяйство или фирма непосредственно не получают никакие товары или
услуги» .
Тот факт, что даже современные определения понятия «налог», мягко го¬воря, не эквивалентны, наводит на следующую мысль: дать характеристику и описать содержание понятия «налог» в одном определении невозможно. С этим согласны, например, многие отечественные налоговеды.
Вот что пишет по этому поводу Владимир Пансков: «Взгляды на сущ¬ность налогов менялись в связи с экономическим прогрессом общества...», и далее продолжает, что исходя из многих теорий налогообложения «на про¬тяжении столетий формировалось определение самого понятия «налог» . Другой отечественный налоговед, Сергей Барулин, отмечает, что «налог - это на¬столько многогранное и сложное понятие, что раскрыть его содержание в од¬ном определении очень сложно» .
По мнению Валентины Пушкаревой «слож¬ность понимания природы налога обусловлена тем, что налог - это одновре¬менно экономическое, хозяйственное и политико-правовое явление реальной жизни».
По мнению группы украинских исследователей под руководством Ва¬лентина Вишневского «выявить закономерности изменчивости их роли и форм во времени и пространстве очень непросто».
Связано это, на наш взгляд, со следующей проблемой: как ни странно, все еще существует фрагментарное, недостаточно систематизированное с точки зрения междисциплинарного подхода изложение теоретико-экономических, правовых, исторических, политических, социологических, философских, математических и др. аспектов налогообложения, излагаемое в различной ин¬терпретации и в ограниченном (в логических взаимосвязях) виде.
С целью разрешения этой проблемы предприни¬мается попытка разработки нового научно-обоснованного системного подхода к обоснованию как известных, так и новых теоретических аспектов налогооб¬ложения посредством:
а) раскрытия междисциплинарных связей при обоснова¬нии природы налогов и роли обложения; а также
б) стандартизации, унифика¬ции и гармонизации этих связей.
Схематическое представление предлагаемого концептуального подхода к раскрытию

Результаты (английский) 1:

Each entity in the implementation of operational activities is facing the practice of taxation. Therefore, for successful business, is not contrary to applicable legislation, it must be clearly understood not only the essence of this notion, but also a sensible fiscal policy planning. Few people know that taxation is an ancient word that formerly meant verbatim sacrifice, slave labor and even war trophies. From time immemorial, the State Treasury is enriched with all sorts of ways, by the way, not always humane. Every citizen just had to commend the Government for what he can earn the bread yourself and your family on this site.But over time, the sense of Justice in society grew, and the Government has come to realize more humane and controlled ways to replenish their own coffers. So today's tax system is not only a tribute to and strengthening of the State budget, this is a conscious commitment to economic entities. Therefore, almost every one of us understands, for which it pays money to the Treasury. Today the object of taxation is any property with a portion of the value which the owner or any person receiving profit, is obliged to pay to the State. Despite the obligatoriness of execution of payment, in the vast majority of cases, this procedure is voluntary, suggesting a high level of awareness of modern citizens.Principles of taxation Taxation is structured and regulated by the State integrated system that operates within the law. So, in the Russian Federation operates a number of principles which the Economic Institute is equal to:Universality. This means that the Treasury required to replenish all, both physical and legal persons that meet the requirements of the TAX CODE. No discriminatory taxation is not by definition. Equality. The tax burden is shared in accordance with the capabilities of each entity and is governed by concessions. Clarity. Interpreted legislation consistent way, so each payer may find necessary information in the TAX CODE.The rule of law. The State provides a number of grounds on which a person is required to pay a share of the profits to the Treasury. Tax (tax) is a forced payment to the Government of domohozâj ¬ Government or company money (or transfer of goods and services), in Exchange for which, household or firm not directly receive any goods or«services».The fact that even the modern definition of a "tax", gently th ¬ vorya River, are not equivalent, suggests the following thought: to characterize and describe the meaning of "tax" in one definition is impossible. Agree, for example, many domestic nalogovedy.Here is what says about this Vladimir Panskov: "views on riness ¬ n. taxes changed in connection with the economic progress of society ...", and then continues on the basis of the many theories of taxation "to ¬ elongation centuries formed the definition of the concept of" tax ". Other domestic nalogoved, Sergey Barulin, notes that "tax is on so many complicated and multifaceted ¬ notion that reveal its contents in od ¬ Nom definition very difficult. According to Valentina Puškarevoj «complex ¬ ity understanding the nature of the tax is due to the fact that the tax is in ¬ Menno economic, commercial and political-legal phenomenon is real life. " According to a group of Ukrainian researchers led by Va ¬ lentina Vishnevsky "reveal their roles and forms variability in time and space is very difficult.This is, in our view, with the following problem: strange as it may seem, there are still fragmentary, insufficiently structured in terms of multidisciplinary approach summary of theoretical, economic, legal, historical, political, sociological, philosophical, mathematical, etc. aspects of taxation set out in various ¬ interpret and limited (logical relationship) form.To resolve this problem, made an attempt to develop a new sake ¬ evidence-based systematic approach to justification of both known and new theoretical aspects of the tax proposal by: ¬ and interdisciplinary connections with disclosures) obosnova ¬ Sri nature of taxes and the role of taxation; as well as the b) standardization, unification of ¬ tion and harmonize these relations.Schematic representation of the proposed conceptual approach to disclosure

Результаты (английский) 2:

Every business entity in the implementation of operational encounters with the practice of taxation. Therefore for a successful business that is not contrary to the current legislation, it is necessary to clearly understand not only the essence of this concept, but also to a competent policy of fiscal planning.
Few people know that taxation - an ancient word that was previously literally meant sacrifice, slave labor and even military trophies. For centuries, the state treasury replenished in various ways, by the way, is not always humane. Every able-bodied citizen simply had to pay tribute to the government for the fact that he can make a living for themselves and their family in the area.
But over time, sense of justice in society grew, and the government has come to accept a more humane and controlled ways to replenish their own coffers. Today, therefore, taxes - is not only a tribute to the strengthening of the state budget, it is a conscious commitment to economic entities. Therefore, almost every one of us understands what he pays the money to the treasury.
Today, the object of taxation - is any property to which the cost of the entrepreneur or any person receiving the income required to pay the state. Despite the enforceability of the payment, in most cases, this procedure is voluntary, it indicates a high level of legal consciousness of modern citizens.
The principles of taxation Taxation - a structured and comprehensive system regulated by the state, which operates within the law. Thus, in the Russian Federation operates a number of principles, which correspond to the Economic Institute:
Universality. This means that the obligation to replenish the coffers of all, both individuals and legal entities that meet the requirements of the Tax Code. No discriminatory taxation is not by definition.
Equality. The tax burden is distributed in accordance with the capabilities of each entity and is governed by the benefits. Clarity. Tract law consistent way, so each payer can find information for themselves in the Tax Code.
Law. The government provides a number of grounds on which a person is obliged to pay the share of the profits to the Treasury.
Tax (tax) - it is "compulsory payments to the government by domohozyay¬stvom or money (or transfer of goods and services), in return for which,
household or firm directly do not receive any goods or
services.
"The fact that even the modern definition of the term" tax "gently go¬vorya not equivalent, suggests the following idea: to characterize and describe the concept of" tax "in one definition is impossible. With this agreement, for example, many domestic Nalogoved.
Here he writes about this, Vladimir Panskov "Perspectives on susch¬nost taxes changed due to the economic progress of society ..." and then goes on to say that the basis of many theories of taxation "on pro¬tyazhenii centuries formed the definition of the concept of "tax". Another domestic Nalogoved Sergei Barulin, notes that "tax - is na¬stolko multifaceted and complex concept that reveal its contents in od¬nom definition is very difficult."
According to Valentina Pushkareva "slozh¬nost understanding of the nature of the tax due to the fact that tax - is odnovre¬menno economic, business, political and legal phenomenon is real life.
"According to the Ukrainian group of researchers led by Va¬lentina Vishnevsky" identify patterns of variability of their roles and forms in space and time is very difficult.
"This is due, in our opinion, the following problem: oddly enough, there is still fragmentary, systematized enough in terms of interdisciplinary presentation of theoretical, economic, legal, historical, political, sociological, philosophical, mathematical, etc. aspects of taxation are set out in various in¬terpretatsii and limited (in logical relationships) form.
In order to solve this problem predprini¬maetsya attempt to develop a new science-based systematic approach to the justification of both known and new theoretical aspects nalogoob¬lozheniya through:
a) disclosure of interdisciplinary connections when obosnova¬nii the nature of taxes and the role of taxation; and
b) the standardization and harmonization of unifika¬tsii these connections.
A schematic representation of the proposed conceptual approach to disclosure

Результаты (английский) 3:

every economic entities in the implementation of operational activities is faced with the practice of taxation. however, for the successful conduct of the business, not contrary to the law.it should be clearly understood not only the essence of the concept, but also to the intelligent policy fiscal planning.
not many people know that taxation is the is the oldest wordpreviously, literally meant sacrifice, slave labor, and even military trophies. for centuries the state coffers expanded a thousand ways, by the way, don't always humane.every able-bodied citizen just to commend the government for what he could earn a living for his family in the territory.
but eventually legal awareness in society has increased.and the state has come to an understanding of more humane and controlled ways to replenish their coffers. therefore, the tax is not only a tribute to and strengthening of public budgetit is informed to the economic agents. therefore, almost every one of us understands what he pays money to the treasury.
this object of taxation is any propertysince part of the value of the entrepreneur or any person receiving benefits is obliged to pay to the state. despite the obligation of paymentin most cases, this procedure is voluntary, that talks about the high level of awareness of modern citizens.the principles of taxation, taxation is structured and regulated by an integrated system, which operates within the framework of the law. so,in the russian federation is a set of principles, which the economic institute is:
totality. this means that the treasury must replenish it, both natural and legal personsconsistent with the requirements of the nc procedure. no discriminatory taxation is not by definition.
equality.the tax burden is distributed in accordance with the features of each entity and is regulated by the benefits. clarity. under the legislation, consistent way.therefore, each contributor can find the necessary information in the nc procedure. the rule of law. the state provides for a number of reasons, on the basis of which, the person is obliged to pay the proportion of profits to the treasury.
tax (tax) is a "forced the government домохозяй¬ством or company money (or transfer of goods and services), in exchange for which
household or firm does not directly receive no goods or services".
the fact that even the modern definition of "tax" to soft го¬воря, equivalent to suggests the following: to characterize and describe the content of the "tax" to one definition is impossible.agree, for example, many domestic налоговеды.
this writes about that vladimir пансков: views on сущ¬ность taxes were changed in connection with the economic progress of society ", and continued,based on many theories of taxation "on the про¬тяжении centuries was the definition of the concept of the" tax "to. other domestic налоговед, sergei барулин, notes"tax is на¬столько multi-dimensional and complicated that reveal its contents in a од¬ном definition".
the valentina пушкаревой "слож¬ность understanding tax caused bytax is одновре¬менно economic, commercial and political and legal phenomenon in real life ".
according to the group of researchers under the leadership of ва¬лентина вишневского "to identify patterns of variability in their role and forms in space and time is very непросто».
this is, in our view.with the following problem: oddly, there is still the piecemeal, not systematically from the point of view of the multidisciplinary approach of the theory of economic, legal, historical,political, sociological, philosophical, mathematical, and others. aspects of the taxation in different ин¬терпретации and limited (logical relationships).
in order to resolve this problem предприни¬мается attempt to develop a new scientific and sound system approach to the identification of both known and new theoretical aspects of налогооб¬ложения by:.(a) the disclosure of the interdisciplinary links with обоснова¬нии nature of taxes and the role of taxation; as well as a
b) standardization, унифика¬ции and harmonize these relations.a schematic presentation of the proposed approach to solving