个体户作为税收法律关系的主体:规范性法律规制问题

A. Shvets
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引用次数: 0

摘要

本文审查了关于俄罗斯联邦自雇税纳税人的自雇人士法律地位的某些规定的规范性法律规定。重点是分析这种特殊税收制度的法律结构的特征,如纳税人、征税对象和税率(在这些税收法律关系的行为者的社会保障方面,以及其他类别的自营职业者)。考虑到外国(法国、德国、美国和加拿大)在这类纳税人的收入征税问题上具有积极和长期经验的法律规范,对俄罗斯立法的内容进行了评估。从立法者提出的这种特殊税收制度的命名、这种税收法律关系中纳税人的范围的确定、征税对象的确定等方面得出结论。鉴于此,笔者对联邦法《关于开展建立特殊税收制度的实验——个体税》第4条第1部分和第6条第2部分第4款的规范进行了原修订;并提出意见,认为有必要对自营职业者的收入实行累进税率,规定强制性的不征税最低限度,并保证他们与从事工作和专业活动的其他人员平等地享受社会保障。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Self-employed persons as the actors of tax legal relations: problems of normative legal regulation
This article examines the normative legal regulation of certain provisions of the legal status of self-employed persons who are the payers of self-employment tax in the Russian Federation. Attention is given to the analysis of such characteristics of the legal structure of this special tax regime as taxpayers, object of taxation and tax rate (in the aspect of social security of the actors of these tax legal relations, alongside other categories of self-employed persons). Assessment is given to the content of Russian legislation considering the legal norms of foreign countries (France, Germany, the United States, and Canada) that have positive and long-term experience in the questions of taxation of income of this category of taxpayers. The conclusion is made on the existence of flaws in naming this special tax regime proposed by the legislator, determination of the range of persons who qualify as the taxpayers in such tax legal relations, and the object of taxation. In view of this, the author formulates the original revision of the norms of the Part 1 of the Article 4 and the Paragraph 4 of the Part 2 of the Article 6 of the Federal Law “On Carrying out Experiment on the Establishment of Special Tax Regime – Self-Employment Tax”; as well as advances the opinion on the need to implement the progressive scale of taxation of income of self-employed persons with a mandatory non-taxable minimum and guarantees of their social security on equal terms with other persons engaged in work and professional activity.
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