国家税收立法和收款机使用规则:整合问题

IF 0.2 Q4 LAW
A. Batarin
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引用次数: 0

摘要

研究的主题是对收款机使用义务的法律规定及其与纳税义务的关系,以及收款机使用的税收控制与控制的比例(经营控制)。这项研究的目的是确定在税收立法管理领域内统一确定结算(包括使用现金登记机)的关系的理论、实际和立法(规范)办法。笔者确定了收款机适用领域的关系在税收法律关系体系中的地位。发件人提出的主要假设是,俄罗斯立法缺乏在使用收银机和纳税之间建立法律联系的必要质量。根据俄罗斯联邦税法,使用收银机的义务不是纳税人的责任。与此同时,在俄罗斯联邦定居的组织和个人企业家的义务载于一项单独的立法法令中。该法案规定,除其他外,收银机的使用是出于税收目的,税务机关被赋予适当的权力来控制收银机的使用。笔者强调,收银机的使用是在国家可信赖的范围内对纳税人的财政经济生活事实进行计算记录的一种工具。收款机使用义务的性质是税收法律关系的性质。虽然违反俄罗斯法律规定的使用收银机规则的责任在本质上是行政责任,但这一事实与法律理论并不矛盾。因此,将违反使用收银机规则的行政责任转变为纳税义务是可选的。在这方面,有必要实施立法改革,以便将关于收银机使用的关系和对收银机使用的控制纳入税收立法。作者以外国立法为例,指出了各种选择和不同程度的一体化。作为最好的选择,建议在俄罗斯联邦税法中列入记录结算的义务,并承认业务控制是那里的税收控制的一部分。在工作过程中,作者既使用了一般的研究方法,包括方法分析和综合,也使用了工业的,包括正式的法律方法。根据研究结果,作者得出结论,有必要将使用收银机的方法转变为“固定结算”的类别。强调了将经营控制纳入税收控制构成的必要性。这一事实将为税务机关的工作创造一套单一的工具和规则。所有这些都将导致这样一个事实,即每一个违反使用收银机规则的具体事实都可以在柜台或现场税务审计中得到反映。因此,修正计算的义务将成为新的、有希望的税收制度运作的基础。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The tax legislation of the state and the rules for the use of cash registers: integration issues
The subject of the study is the legal regulation of the obligation to use cash registers and its relationship with the tax obligation, as well as the ratio of tax control and control over the use of cash registers (operational control).The purpose of the study is to determine the theoretical, practical and legislative (normative) approaches to the integration of relations for fixing settlements (including with the use of cash registers) in the sphere of tax legislation regulation. The author determined the place of relations in the field of application of cash registers in the system of tax legal relations.The main hypothesis proposed by the author is that Russian legislation lacks the required quality of a legal link between the use of cash registers and the payment of taxes. According to the Tax Code of the Russian Federation, the obligation to use cash registers is not the responsibility of the taxpayer. At the same time, the obligation of organizations and individual entrepreneurs who make settlements in the Russian Federation is enshrined in a separate legislative act. This act establishes that the use of cash registers is carried out, among other things, for tax purposes, and the tax authorities are vested with the appropriate powers to control the use of cash registers.The author emphasizes that the use of a cash register is a tool for fixing the calculation - documenting in the trusted zone of the state the fact of the financial and economic life of the taxpayer. The nature of the obligation to use cash registers is the nature of tax legal relations. Although liability for violation of the rules for the use of cash registers under Russian law is administrative in nature, this fact does not contradict the theory of law. Consequently, the transformation of administrative responsibility for violation of the rules for the use of cash registers into tax liability is optional.In this regard, it is necessary to implement legislative changes in order to integrate into the tax legislation relations on the use of cash registers and control over the use of cash registers. The author, citing foreign legislation as an example, points to various options and degrees of integration. As the best option, it is proposed to include the obligation to record settlements in the Tax Code of the Russian Federation and recognize operational control as part of tax control there.In the course of the work, the author used both general research methods, including methods analysis and synthesis, as well as industry, including the formal legal method.Based on the results of the study, the author comes to the conclusion that it is necessary to transform the approach to the use of cash registers, to move to the category of “fixing settlements”. The necessity of including operational control in the composition of tax control is emphasized. This fact will create a single set of tools and rules for the work of tax authorities. All of the above will lead to the fact that each specific fact of violation of the rules for the use of cash registers can be reflected in a desk or field tax audit. As a result, the obligation to fix the calculations will become the basis for the functioning of new and promising taxation regimes.
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