Class: 6

Presentation for the lesson

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Subject: economics grade 6.

Type of lesson: lesson-learning something new.

Students already know/can:

• Able to formulate the topic of the lesson with the help of the teacher;
• Able to independently formulate the purpose of the lesson;
• Able to plan the course of activities with the help of a teacher;
• Able to seek and select the necessary information with the help of a teacher;
• They are able to formulate definitions of various concepts with the help of a teacher.

Subject Expected Results: Students should know/be able to

• Explain the concept of "tax";
• List and understand the meaning of federal, state and local taxes;
• List and understand the meaning of tax elements
• Prove the need for taxation

Meta-subject expected results: students should be able to

• Analyze, synthesize, compare and generalize the available information;
• Independently organize and plan the course of activities;
• Organize the search and selection of the necessary information;
• Independently analyze and correct their actions;
• Organize teamwork independently

Personal Expectations: Students must understand

• the need for acquired ways of thinking (analysis, synthesis, comparison and generalization) and teamwork for further learning.

Brief description of the subject content of the lesson: Tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities.

Tax Code of the Russian Federation. Taxes are paid by individuals and legal entities to the federal, regional and local budgets. Federal taxes and fees: VAT (value added tax), excises, personal income tax (personal income tax), social benefits, corporate income tax, mineral extraction tax, water tax, fees for the use of wildlife and for the use objects of aquatic biological resources, state duty. Regional taxes: Corporate property tax, gambling tax, transport tax. Local taxes: land tax, personal property tax. Tax elements: object of taxation, tax base, tax rate, tax period. From the budget, taxes are distributed to: social policy, national economy, health care and sports, education and culture, national security and national defense, national issues, housing and communal services.

During the classes

Lesson stage	Teacher activity	Student activities	Means of education	Time	Comments
Organizing time		Students are divided into five groups, in each of which a supervisor is selected who will distribute responsibilities during the implementation of subsequent tasks and enter marks for each member of the group on an evaluation sheet, on the basis of which at the end of the lesson each student will be graded.	Appendix 2	2 minutes.
Knowledge update	The teacher offers to independently formulate the topic and purpose of the lesson. To do this, it is proposed to watch the presentation of a 6th grade student of our school, who won first place in the regional competition "On taxes, both in jest and in earnest"	Students write their own topic for the lesson. Pupils formulate the purpose of the lesson on their own	Slide 1: the topic of the lesson Hyperlink to show the competitive presentation (the words "lesson topic") Slide 1: The topic of the lesson is "Taxes" Slide 2: the purpose of the lesson	3 min.	Based on the age characteristics of the students, interest in the topic under study arises as a result of the victory of their peers in the competition, which motivates them to independently formulate the topic and objectives of the lesson.
Perception	Question: What are the main subjects of the economy - Who do you think pays taxes and to whom? Households are usually called individuals, firms - legal. Both those and others pay taxes to the treasury of the state - the state budget. So the first step to achieve the goal of the lesson: What are taxes? Before formulating the concept of taxes, let's look at the statements of famous people about them and try to explain what they say in these statements. The teacher proposes to formulate the definition of tax The teacher offers to compare the definitions of students with the definitions given in the dictionary and the tax code The teacher proposes to consider the most interesting taxes in the history of taxation. The second step to achieve the goal of the lesson: students are invited to use colorful textbooks on taxation to consider the taxes that currently exist in our country	Answer: Households, firms, government - Households and firms to the state Students explain the statements on the slide. Formulate their definitions of tax. Students study the proposed information sources, while working in groups, and enter the necessary data in a notebook.	slide 3 slide 6 Slides 7.8 Tax Tutorials	18 min.	The frontal form of work allows students to express all their hypotheses and views on a particular situation, teaches them to adequately accept their wrong conclusions and listen to the opinions of others. Explanation of statements about taxes forms such a way of thinking as analysis The formulation of the definition of the concept forms such a way of thinking as synthesis. Working with information sources develops the research potential of children. They learn to build a plan for the study of information, to choose the form of recording the necessary material. Group work contributes to the formation of a team spirit, tolerance, the ability to express and prove one's point of view, the ability to listen and accept the point of view of others.
Awareness, comprehension	The teacher offers to compare the data obtained by the students when working with the book with the data presented on the slides of the presentation. The third step to achieve the goal of the lesson: Every tax has elements of a tax. What are the elements of the tax, consider the example of personal income tax. Students are invited to calculate personal income tax according to the data presented on slide 11Reconciliation of results Remained the last step towards achieving the goal: prove the need for taxation. To do this, the teacher invites the team coordinators to pull out a question from the "magic hat" and give an answer to it, obtained as a result of the team's discussion. The teacher offers to voice the answers to the questions posed to the teams. The teacher sums up the answer to each question. Each student is given a sheet with the theoretical material studied in the lesson.	As a result of the comparison, students correct their mistakes, add missing data, as a result of which they finally comprehend new concepts. With the help of a teacher, students get acquainted with new concepts of the tax element: the object of taxation, the tax base, the tax rate, the tax period. Children work in groups to complete the task. Teams actively discuss the received problem. The representative of each team offers its own answer to the question received. Other team members add what is missing.	Slide 9 Slide 10 slide 11 "Magic hat" with questions	15 minutes.	Formation of comparison as a way of thinking. Application of acquired knowledge in a specific situation. The element of the game brings additional motivation and excitement to any kind of activity. Group work contributes to the development of teamwork skills. Systematized information will help students to finally understand and comprehend the topic being studied.
Reflection	The teacher offers to return to the goal of the lesson and prove its achievement. The teacher offers to express their attitude to taxes with the help of tokens that are on the tables.	Students once again formulate the definition of tax, list their types, elements, prove the need for taxation. Children raise their chosen tokens (as a rule, everyone raises red tokens, very rarely green ones are raised)	Slide 14 Red, yellow and green tokens for each student.	4 min.	The teacher, according to the answers of the students, determines the level of achievement of the teaching, educational, developmental and meta-subject goals of the lesson. Very clear and demonstrative way of reflection.
Homework	Express your attitude to taxes in the picture.			1 minute.	At this age, children draw with pleasure and it is easier for them to express their knowledge with the help of a drawing, rather than simply memorize the material received.
Evaluation of results	The teacher invites the team coordinators to hand in the assessment sheets.			2 minutes.	For each of the three correctly completed tasks, a "plus" was given. For three pluses - a score of 5, for two pluses - a score of 4, for one plus - a score of 3, no plus - a score of 2.

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* Legislation on taxes and fees (Article 1 of the Tax Code of the Russian Federation) Legislation of the Russian Federation Tax Code of the Russian Federation and federal laws on taxes and fees adopted in accordance with it Legislation of constituent entities of the Russian Federation entities Acts on local taxes and fees adopted by the representative bodies of municipalities in accordance with the Tax Code of the Russian Federation The Tax Code of the Russian Federation establishes a system of taxes and fees, as well as general principles of taxation and fees in the Russian Federation, including: - types of taxes and fees levied in the Russian Federation; - the grounds for the emergence (change, termination) and the procedure for fulfilling obligations to pay taxes and fees; - principles of establishing, enacting and terminating previously introduced taxes and fees of the constituent entities of the Russian Federation and local taxes and fees; - rights and obligations of taxpayers, tax authorities and other participants in relations regulated by the legislation on taxes and fees; - forms and methods of tax control; - liability for committing tax offenses; - the procedure for appealing against acts of tax authorities and actions (inaction of their officials

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* Types of taxes and fees in the Russian Federation. The powers of the legislative (representative) bodies of state power of the constituent entities of the Russian Federation and representative bodies of municipalities to establish taxes and fees Federal Regional Local When establishing regional taxes, the legislative (representative) bodies of state power of the constituent entities of the Russian Federation shall determine the following elements of taxation : tax rates, procedure and deadlines for paying taxes. Tax rates for regional taxes are established by the laws of the constituent entities of the Russian Federation within the limits established by the Tax Code. In accordance with paragraph 6 of Art. 12 of the Tax Code of the Russian Federation, federal, regional or local taxes and fees that are not provided for by the Tax Code of the Russian Federation cannot be established.

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* Taxpayers and payers of fees (Article 19 of the Russian Tax Code) Taxpayers and payers of fees are organizations and individuals who, in accordance with the Tax Code, are required to pay taxes and fees. Branches and other separate subdivisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of these branches and other separate subdivisions. Depending on the measurement of the object of taxation, tax rates are expressed: 1) as a percentage of the tax base VAT, etc.) - the so-called ad valorem rates; 2) in a fixed amount of money, when a fixed amount of tax payment is established not as a unit of taxation (most excises, transport tax) - a specific form; 3) in a combined form, combining solid and percentage components (tax on property transferred by inheritance or donation, some excises, unified social tax).

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* Rights and obligations of taxpayers (payers of fees) (Articles 21 and 23 of the Tax Code of the Russian Federation) Rights (Article 21 of the Tax Code of the Russian Federation) Duties (Article 23 of the Tax Code of the Russian Federation) in writing) on ​​applicable taxes and fees; 2) Receive from the Ministry of Finance of the Russian Federation written explanations on the application of the legislation of the Russian Federation on taxes and fees; 3) timely offset or refund of amounts of overpaid or overcharged taxes, penalties, fines; 4) represent their interests in relations regulated by the legislation on taxes and fees, personally or through their representative; 5) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on the acts of tax audits carried out; 6) be present during the on-site tax audit; 7) require officials of tax authorities and other authorized bodies to comply with the legislation on taxes and fees when they take actions in relation to taxpayers. 1) Pay legally established taxes; 2) to register with the tax authorities, if such an obligation is provided for by the Tax Code of the Russian Federation; 3) submit, in accordance with the established procedure, tax declarations (calculations) to the tax authority at the place of registration, if such an obligation is provided for by the legislation on taxes and fees

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* Tax agents (Article 24 of the Tax Code of the Russian Federation) Tax agents are persons who, in accordance with the Tax Code of the Russian Federation, are responsible for calculating, withholding from the taxpayer and transferring taxes to the budget system of the Russian Federation. (clause 1, article 24 of the Tax Code of the Russian Federation) Tax agents are obliged (clause 3 of article 24 of the Tax Code of the Russian Federation): 1) to correctly and timely calculate, withhold from the funds paid to taxpayers, and transfer taxes to the budget system of the Russian Federation to the appropriate accounts treasury; 2) submit to the tax authority at the place of its registration the documents necessary to exercise control over the correct calculation, withholding and transfer of taxes.

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* Object of taxation (Article 38 of the Tax Code of the Russian Federation) The sale of goods (works, services), property, profit, income, expense or other circumstance that has a cost, quantitative or physical characteristic, with the presence of which the legislation on taxes and fees associates the occurrence of a taxpayer's obligation on payment of tax

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* Recovery of a tax, fee, as well as penalties, fines at the expense of funds on the accounts of a taxpayer (payer of fees) - an organization, an individual entrepreneur or a tax agent - an organization, an individual entrepreneur in banks (Article 46 of the Tax Code of the Russian Federation) 1. In case of non-payment or If the tax is not paid in full within the established time limit, the obligation to pay the tax is enforced by foreclosing money on the accounts of the taxpayer (tax agent). 2. The decision to collect shall be made after the expiration of the period established in the claim for the payment of tax, but no later than two months after the expiration of the specified period. The decision to collect, taken after the expiration of the specified period, is considered invalid and is not subject to execution. In this case, the tax authority may apply to the court with a claim for recovery from the taxpayer (tax agent). 3. If there is insufficient or no money on the accounts of the taxpayer (tax agent) - organization or individual entrepreneur or in the absence of information about the accounts of the taxpayer (tax agent) - organization or individual entrepreneur, the tax authority has the right to collect tax at the expense of other property of the taxpayer (tax agent) .

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* Tax base (Article 53 of the Tax Code of the Russian Federation) - cost, physical and other characteristics of the object of taxation The tax base and the procedure for determining it for federal, regional and local taxes are established by the Tax Code of the Russian Federation accounting and (or) on the basis of other documented data on objects subject to taxation or related to taxation. Individual entrepreneurs, notaries engaged in private practice, lawyers who have established lawyer offices - at the end of each tax period based on income and expense accounting data and business transactions in the manner determined by the Ministry of Finance of the Russian Federation. The same rules apply to tax agents. Other taxpayers - individuals - on the basis of information received in established cases from organizations and (or) individuals on the amounts of income paid by them, on objects of taxation, as well as data on their own accounting of income received, objects of taxation, carried out freeform

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* Tax period (Article 55 of the Tax Code of the Russian Federation) A tax period is a calendar year or other period of time in relation to individual taxes, after which the tax base is determined and the amount of tax payable is calculated. Establishment and use of privileges on taxes and fees (Article 56 of the Tax Code of the Russian Federation) Tax and fee privileges are recognized as the advantages provided by certain categories of taxpayers and payers of fees provided by the legislation on taxes and fees in comparison with other taxpayers or payers of fees, including the possibility not to pay tax or fee or pay them in a smaller amount. The norms of the legislation on taxes and fees, which determine the grounds, procedure and conditions for the application of benefits on taxes and fees, cannot be of an individual nature.

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* Accounting for organizations and individuals (Article 83 of the Tax Code of the Russian Federation) For the purpose of tax control, organizations and individuals are subject to registration with the tax authorities at the location of the organization, the location of its separate subdivisions, the place of residence of the individual, and also at the location their real estate and vehicles.

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* Tax audits (Articles 88 and 89 of the Tax Code of the Russian Federation) Types of tax audits In-house tax audit Field tax audit In-house tax audit (Article 88 of the Tax Code of the Russian Federation) An in-house tax audit is carried out: - at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority; - authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer (payer of fees, tax agent) of the tax declaration (calculations) and documents that, in accordance with the Tax Code of the Russian Federation must be attached to the tax return. Field tax audit (Article 89 of the Tax Code of the Russian Federation) Field tax audit is carried out on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. An on-site tax audit cannot last more than two months.

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* Types of tax offenses and liability for their commission Type of offense Amount of fine Taxpayers and other persons Violation of the deadline for filing an application for registration with a tax authority (Article 116 of the Tax Code of the Russian Federation): - up to 90 calendar days - over 90 calendar days 5 thousand rubles . 10 thousand rubles Failure to submit a tax return on time: - up to 180 days (inclusive) after the deadline (clause 1, article 119 of the Tax Code of the Russian Federation) 5% of the amount of tax payable additionally) on the basis of this declaration, for each month from the date set for its presentation, for no more than 30% of the amount shown and no more than 100 rubles. - more than 180 days after the expiration of the established period (clause 2, article 119 of the Tax Code of the Russian Federation) 30% of the total amount of tax payable on the basis of this declaration, and 10% of the amount of tax payable on the basis of this declaration, for each month starting from 181 day

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* Type of offense Amount of the fine Taxpayers and other persons Gross violation of the rules for accounting for income and (or) expenses and (or) objects of taxation (Article 120 of the Tax Code of the Russian Federation): - if these acts were committed during one tax period; - if these acts were committed during more than one tax period; - if they led to an underestimation of the tax base - 5 thousand rubles. - 15 thousand rubles. - 10% of the amount of unpaid tax, but not less than 15 thousand rubles. Non-payment or incomplete payment of tax (fee) as a result of understating the tax base, other incorrect calculation of the tax (fee) or other illegal actions (inaction) (clause 1 of article 122 of the Tax Code of the Russian Federation); - also an act committed intentionally (clause 3, article 122 of the Tax Code of the Russian Federation) - 20% of the unpaid tax (fee) - 40% of the unpaid tax (fee) (Article 123 of the Tax Code of the Russian Federation) - 20% of the amount to be transferred

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* Taxpayers (Article 143 of the Tax Code of the Russian Federation) Organizations Individual entrepreneurs Except - applying the simplified taxation system; - transferred to the payment of a single tax on imputed income; - transferred to the payment of the unified agricultural tax. Exemption from the performance of taxpayer obligations (Article 145 of the Tax Code of the Russian Federation) Organizations and individual entrepreneurs are entitled to exemption from the performance of taxpayer obligations related to the calculation and payment of VAT, if for the three consecutive calendar months preceding such exemption the amount of proceeds from the sale of goods (works, services ) excluding VAT did not exceed 2 million rubles in total.

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* Tax period (Article 163 of the Tax Code of the Russian Federation) The tax period (including for taxpayers acting as tax agents, hereinafter referred to as tax agents) is set as a quarter.

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* Value-added tax rates (Article 164 of the Tax Code of the Russian Federation) Goods exported under the customs regime of export or placed under the customs regime of a free customs zone, subject to the submission of the established documents to the tax authorities, as well as works (services) directly related to the production and sale of said goods. Some food products, children's products, printed periodicals, books, medical products. Other goods (works, services) 0% 10% 18%

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* Object of taxation (Article 146 of the Tax Code of the Russian Federation) The sale in the territory of the Russian Federation of goods, work performed and services rendered, including the sale of collateral and the transfer of goods (the results of work performed, the provision of services) under an agreement on the provision of compensation or innovation, as well as the transfer of property rights Transfer in the territory of the Russian Federation of goods (performance of work, provision of services) for own needs, the costs of which are not deductible (including through depreciation deductions) when calculating corporate income tax Import of goods into the customs territory of the Russian Federation Performance of construction and installation works for own consumption

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* Operations that are not subject to taxation (exempted from taxation) art. 149 of the Tax Code of the Russian Federation Not subject to taxation (exempted from taxation) sale (as well as transfer, performance, provision for own needs) in the Russian Federation: - shares in the authorized (reserve) capital of organizations, shares in mutual funds of cooperatives and mutual investment funds, valuable securities and derivatives instruments (including forwards, futures contracts, options). Value added tax is not levied on income from the sale of securities by an investor organization and income from the sale of government securities by a dealer. Operations for the sale of bills of exchange are not subject to VAT.

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* Taxpayers and objects of taxation (Articles 207 and 209 of the Tax Code of the Russian Federation) period of travel outside the Russian Federation for short-term (less than six months) treatment or education Individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation (individuals actually staying in the territory of the Russian Federation for less than 183 days in a calendar year) Objects of taxation Income from sources in the Russian Federation and outside the Russian Federation Income received from sources in the Russian Federation Income from operations related to property and non-property relations of individuals recognized as family members and (or) close relatives in accordance with the Family Code of the Russian Federation, with the exception of income received by the specified individuals natural persons as a result of the conclusion between these persons of contracts of a civil law nature or labor relations Tax period (Art. 216 of the Tax Code of the Russian Federation) A calendar year is recognized as a tax period

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* Tax base for personal income tax (Article 210 of the Tax Code of the Russian Federation) Income in kind Tax base Income in cash + + + Income, the right to dispose of which has arisen Material benefit

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* Features of determining the tax base when receiving income in the form of material benefit (Article 212 of the Tax Code of the Russian Federation) The taxpayer's income received in the form of material benefit is: organizations or individual entrepreneurs; - material benefit received from the acquisition of goods (works, services) in accordance with a civil law contract from individuals, organizations and individual entrepreneurs who are interdependent in relation to the taxpayer; - material benefit received from the acquisition of securities. When a taxpayer receives income in the form of material benefit from the acquisition of securities, the tax base is determined as the excess of the market value of securities, determined taking into account the marginal limit for fluctuations in the market price of securities, over the amount of the taxpayer's actual expenses for their acquisition. The procedure for determining the market price of securities and the marginal limit for fluctuations in the market price of securities shall be established by the federal body regulating the securities market.

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* A deduction in the amount of actually incurred and documented expenses is provided to the taxpayer When calculating and paying to the budget at the source of income payment or at the end of the tax period and filing a tax return with the tax authority the results of these transactions made in the tax period, reduces the tax base for transactions of purchase and sale of securities of this category.

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* The payment of funds for the purpose of determining the tax base for personal income tax means: Payment of cash Transfer of funds to the bank account of an individual Transfer of funds to the account of a third party at the request of an individual

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* Features of determining the tax base when receiving income in the form of interest received on deposits in banks (Article 214.2 of the Tax Code of the Russian Federation): With respect to income in the form of interest received on deposits in banks, the tax base is determined as an excess of the amount of interest accrued in accordance with terms of the agreement, over the amount of interest calculated on ruble deposits based on the refinancing rate of the Central Bank of the Russian Federation, effective during the period for which the specified interest is accrued, and on deposits in foreign currency based on 9 percent per annum, unless otherwise provided by Chapter 23.

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* Incomes not subject to taxation (Article 217 of the Tax Code of the Russian Federation) Shares received by the spouse as a gift from the spouse Amounts of interest on government securities Amounts of interest on bonds of constituent entities of the Russian Federation Amounts of interest on bonds of local governments shares issued as a result of revaluation of JSC fixed assets Income in the form of interest on bank deposits (in rubles) within the discount rate of the Bank of Russia

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* Tax rate on personal income Tax rate Income subject to tax rate Rates on income received by tax residents of the Russian Federation parts of the excess of 4,000 rubles. for the tax period Interest income on deposits in banks in terms of the excess of amounts calculated on ruble deposits based on the refinancing rate of the Central Bank of the Russian Federation in force during the period for which the specified interest is accrued, and on deposits in foreign currency based on 9 percent per annum, unless otherwise provided by this chapter. The amount of savings on interest when taxpayers receive borrowed (credit) funds in terms of exceeding the amounts calculated on the basis of three-fourths of the refinancing rate of the Central Bank of the Russian Federation and the interest rate under the agreement for the use of borrowed (credit) funds (for foreign currency accounts - based on 9%), for except for the material benefit received from savings on interest for the use by taxpayers of targeted loans and (credits) received from credit and other organizations of the Russian Federation. With respect to income from equity participation in the activities of organizations received in the form of dividends by individuals With respect to income in the form of interest on mortgage-backed bonds issued before January 1, 2007, as well as on income of founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by the mortgage collateral manager before January 1, 2007. All other income not specified above 35% 9% 13% Rates on income received by tax non-residents of the Russian Federation For all income received by individuals who are not tax residents of the Russian Federation, except for income received in the form of dividends from equity participation in activities Russian organizations, for which the tax rate is set at 15 percent. thirty %

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* Examples of solving personal income tax problems An individual is transferred interest on a savings certificate in the amount of 15% per annum. The refinancing rate of the Bank of Russia is 12% per annum. The amount of accrued interest is 2 thousand rubles. Determine the amount of personal income tax on interest. Answer: Let's make a proportion of 2,000 x 12% / 15% = 1600 rubles; 2000 rub. - 1600 rub. = 400 rubles; 400 x 35% = 140 rubles. JSC accrued dividends to individuals for 2007. Shareholder Ivanov, working in JSC, - 1 thousand rubles; shareholder Petrov, a former employee - 2 thousand rubles. Currently, Petrov permanently resides in Ukraine. Determine the total amount of personal income tax transferred by the JSC to the budget. Answer: The total amount of tax is 390 rubles. (1000 x 9% = 90 rubles; 2000 x 15% = 300 rubles; 90 + 300 = 390 rubles) Federation, is equal to 100 thousand rubles. The share of legal entity JSC "A" in the total amount of dividends is 20%, the share of individual B. in the total amount of dividends is 10%. Determine the amount of tax to be withheld from the income of the recipients of dividends of JSC "A" and B. Answer: The amount of tax on dividends of JSC "A" is 20 thousand rubles. (100 thousand rubles x 20%), from dividends of an individual B. - 10 thousand rubles. (100 thousand rubles x 10%).

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* Examples of solving personal income tax problems The tax base determined for income received in the form of dividends from a Russian organization by tax residents of the Russian Federation is 200 thousand rubles. Determine the total amount of tax to be withheld from the income of dividend recipients. Answer: The total tax amount is 18 thousand rubles. (200 thousand rubles x 9%) The security of JSC "A" was purchased by an individual for 800 rubles. The market value of the price of the paper, determined taking into account the marginal limit of fluctuations in the market price of securities of JSC "A", is 900 rubles. Determine the amount of personal income tax. Answer: The tax amount is 13 rubles. ((900 rubles - 800 rubles) x 13%). An individual purchased shares of JSC "A" for 100 rubles, paying a registration fee of 10 rubles, and then sold them for 150 rubles, paying a commission of 10 rubles to the broker. Determine the amount of personal income tax due on the income received. Answer: The tax amount is 4 rubles. (100 rubles + 10 rubles = 110 rubles; 150 rubles - 110 rubles = 40 rubles; 40 rubles - 10 rubles = 30 rubles; 30 rubles x 13% = 4 rubles. JSC accrued dividends Petrov, a citizen of Ukraine permanently residing there, was charged 10,000 rubles, shareholder Tereshchenko, a resident of the Russian Federation, was also accrued 10,000 rubles Determine the total amount of income tax withheld by the tax agent: Answer: The total amount of tax is 2,400 rubles (10 thousand rubles x 15% = 1,500 rubles; 10 thousand rubles x 9% = 900 rubles; 1,500 rubles + 900 rubles = 2,400 rubles)

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* Taxpayers (Article 246 of the Tax Code of the Russian Federation) Russian organizations are not taxpayers - organizations transferred to the payment of a single tax on imputed income and organizations applying a simplified taxation system Foreign organizations - Carrying out their activities in the Russian Federation through permanent representative offices; - receiving income from sources in the Russian Federation Tax and reporting periods (Article 285 of the Tax Code of the Russian Federation) The tax period for tax is a calendar year The reporting periods for tax are: - for taxpayers who calculate monthly advance payments based on actual profit - a month, two months and etc. before the end of the calendar year; - for other taxpayers - the first quarter, six months and nine months of the calendar year.

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* Profit tax rate Tax rate Income subject to tax rate Tax rates on income of foreign organizations not related to activities in the Russian Federation through a permanent establishment From all income subject to the provisions of art. 310 of the Tax Code of the Russian Federation from the use, maintenance or lease (freight) of ships, aircraft or other mobile vehicles or containers (including trailers and auxiliary equipment necessary for transportation) in connection with international transportation. 20% 10% Tax base determined on income received in the form of dividends On income received by Russian organizations in the form of dividends, provided that on the date of the decision to pay dividends, the organization receiving dividends continuously owns for at least 365 days not less than 50% contribution (shares) in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends in an amount corresponding to at least 50% of the total amount of dividends paid by the organization, and provided that the cost of acquiring and (or) receiving, in accordance with the legislation of the Russian Federation, a contribution (share) in the authorized (share) capital (fund) of the organization paying dividends or depositary receipts giving the right to receive dividends into ownership exceeds 500 million rubles. For income received in the form of dividends from Russian and foreign organizations by Russian organizations. For income received in the form of dividends from Russian organizations by foreign organizations. 0% 9% 15%

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* State duty State duty (Article 333.16 of the Tax Code of the Russian Federation) is a fee levied from persons who are its payers when they apply to state bodies, local governments, other bodies and (or) to officials who are authorized in accordance with legislative acts of the Russian Federation, legislative acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments, for the commission of legally significant actions in relation to these persons, with the exception of actions performed by consular institutions of the Russian Federation. Organizations and individuals are recognized as state duty payers if they apply for legally significant actions or act as defendants in courts of general jurisdiction, arbitration courts or in cases considered by justices of the peace, and if the court decision is not in their favor and the plaintiff is released from payment of state duty in accordance with this Chapter.

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Statements about taxes Taxes for those who pay them are not a sign of slavery, but of freedom. A. Smith, English philosopher and economist Only a bear in a den does not pay taxes: he does not eat, does not drink, he only sucks his paw. Taxes are paid and life goes uphill. Taxes are the nerves of the state. Cicero. Taxes are to the state what sails are to a ship. Catherine II the Great.

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The purpose of the lesson: Formulate the definition of tax, get acquainted with the types of taxes, elements of the tax, prove the need for taxation.

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So what is a tax? Taxes are periodic compulsory payments of citizens from their property and income, which go to the needs of the state and society and are established by law. Dictionary of Brockhaus and Efron. Tax is a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of funds belonging to them on the basis of ownership, economic management or operational management of funds in order to financially support the activities of the state and (or) municipalities. Tax Code of the Russian Federation

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The most interesting taxes Sun tax in the Balearic Islands This tax was introduced in the early 2000s. Since then, every tourist who comes to the archipelago (Ibiza, Mallorca, Menorca and other islands) is obliged to pay one euro for each day of their stay here. The funds collected through the "solar" collection are used to clean up the coastal zone and beaches from garbage, restore the ecological balance, that is, to improve the tourist infrastructure. Shadow tax in Venice The tax was introduced in 1993. All owners of urban establishments, whose buildings shade falls on municipal land, are required to pay a certain fee. Some of the businessmen immediately dismantled the canopies and canopies from the facades of their buildings, while others preferred not to change the appearance of their establishments, replenishing the city's budget every year. By the way, the tax must be paid not only on sunny days, but also on cloudy days, and there are much more of them in Venice.

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Beard tax In 1535, King Henry VIII of England, who himself wore a beard, introduced a tax on beards. The tax turned out to be a progressive tax and depended on the social status of the taxpayer. His daughter, Elizabeth I, again paid this tax, and only 2 weeks old beards were subject to it. The same tax appeared in Russia, but for a different reason: it was levied primarily not in order to replenish the treasury, but because the tsar believed that bearded people looked like savages. How else to make people shave? Peter I introduced a tax on beards in Russia in 1705. Those who paid the tax had to wear a special "beard sign" - a copper or silver badge with a Russian eagle on one side and the other and an image of the lower part of the face with a beard. Tax on the pipe When the ruler of the state has already taxed everything that moves and breathes, you have to invent new types of taxes to replenish the treasury. The population is also on the alert, hiding objects of taxes under the floor, burying them in the ground or thrusting them into the chimney. To stop this disgrace in 1660 in light-headed England, a tax on the hearth was adopted. Now hide something there or not hide it - you must pay the tax! More precisely, the chimney was taxed. The population then began to cheat, dismantling their chimneys and secretly using neighbors, or sharing one chimney for several rooms. After a major fire destroyed 20 houses in 1684, the tax was abolished.

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What taxes exist in the Russian Federation at present? Federal taxes and fees: VAT (value added tax) Excises Personal income tax (tax on personal income) Social payments Corporate income tax Mineral extraction tax Water tax Fees for the use of wildlife and for the use of objects of aquatic biological resources State duty

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Regional taxes: What taxes exist in the Russian Federation at present? Corporate property tax Gambling business tax Transport tax Local taxes: Land tax Personal property tax

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Personal income tax Income of an individual (salary) Salary 100 thousand rubles. per month 13% 1 calendar year

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Elements of tax Type of tax Object of taxation Tax base (NB) Tax rate (t) Tax period Calculation of personal income tax Income of an individual (salary) Salary 100 thousand rubles. per month 13% 1 calendar year W=100 thousand rubles. per month NB = 100 thousand rubles. t = 13% personal income tax = 13% of the NB personal income tax = 13% * 100 thousand rubles / 100% = = 13,000 rubles. per month. 13000 * 12 \u003d \u003d 156000 rubles. in year

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Questions for the teams: 1. Where are the taxes collected by individuals and legal entities distributed from the budget? 2. Why do people not like to pay taxes? 3. Why does the state not like those who do not like to pay taxes? 4. How can taxpayers be motivated to pay taxes? 5. What taxes would you introduce in your hometown, region, to improve life there?

REPUBLICAN COMPETITION OF PRESENTATIONS

"TAXES IN THE EYES OF SCHOOLCHILDREN"

RELEVANCE OF THE TOPIC

Russian tax system

The structure of the Russian tax authorities

TAX HISTORY

HISTORY OF TAXES IN RUSSIA

HISTORY OF TAXES IN RUSSIA

HISTORY OF TAXES IN RUSSIA

HISTORY OF TAXES IN RUSSIA

HISTORY OF TAXES IN RUSSIA

HISTORY OF TAXES IN RUSSIA

FUNCTIONS AND TYPES OF TAXES IN THE RUSSIAN FEDERATION

Tax functions:

The functions of taxes show how the public purpose of taxes is implemented, as a tool for cost distribution and redistribution of income.

• fiscal;

• Regulatory;

• Distribution;

• Control;

• stimulating

TYPES OF TAXES IN THE RUSSIAN FEDERATION

MAIN TYPES OF TAXES IN THE RUSSIAN FEDERATION

• Direct and indirect . Direct taxes are levied directly on the property or income of the taxpayer. These taxes are divided into real direct taxes And personal direct taxes taxpayer.

Regressive The tax is characterized by levying a higher percentage on low incomes and a lower percentage on high incomes.

Proportional tax, takes the same part of any income (single rate for income of any size).

tax is considered progressive if the tax rate increases as income increases

Indirect taxes are included in the price of goods and services. The final payer of indirect taxes is the consumer of the goods. Indirect taxes are divided into indirect individual, And indirect universal

• taxes levied from individuals ; taxes levied from enterprises and organizations ; related taxes paid by both individuals and legal entities.

• General taxes are used to finance state and local budget expenditures. Special taxes have a purpose.

SOME EXOTIC TAXES

CONCLUSION

Vladimir Putin: “Modern Russia needs a modern structure of the tax system. We should think about optimizing those taxes on which high-quality economic growth depends in the first place.”

Presentations about "Taxes and taxation"

The study of the essence of taxes, tax levies and other payments of a mandatory nature is greatly simplified by the possibility of free download presentations about taxes and taxation on our website. They also study the main principles of building tax systems, the functioning tax system of the Russian Federation, the organization of tax control, the elements of taxation, the tax policy of the state, the most important categories and concepts that are used in Russia. The subject of study of presentations about taxes are the relations that establish and levy taxes and other payments of a mandatory nature. A tax is a mandatory payment that goes to the budget on time and in amounts determined by law. A combination of different types of taxes forms the tax system of the country. Tax is an economic category with its inherent functions. The economic essence of taxes is the monetary relations formed by the state with individuals and legal entities.

An important place is occupied by presentations about income tax - as one of the main taxes levied on legal entities, because the value of such an indicator as profit is growing significantly in a market economy. The system of income taxation is used both in banks and in insurance organizations, where they receive income from insurance activities. Today, there are different forms of ownership, so economic competition gives rise to the need to collect tax on the value of property. That is why the tax on property of enterprises was introduced for business entities that own property in the territory of the state. Not the last role in the tax system of our state is played by payments for natural resources: payment for water, land tax, forest income and others.

Presentations about the tax system in Russia can be divided, like taxes, into direct and indirect. The establishment of direct taxes is carried out directly on the income of the taxpayer, indirect taxes are introduced in the form of a surcharge on the price of the goods and they are paid by the consumer. In the case of direct taxation, monetary relations appear between the state and the taxpayer; in case of indirect taxation, the seller of the goods is the subject of taxation. Among the presentations about indirect taxes, there is a presentation about the value added tax, which withdraws to the budget a part of the value added that is created at all stages of both production and circulation. It is defined as the difference between revenue and material costs, charged to costs in production and circulation. Excises are also indirect taxes, they are established by the state as a percentage of the selling price of goods sold by the manufacturer.