Difference of tax collection: basic concepts

Such concepts as tax and collection, in the economy are used almost everywhere. They assume the payment of a specific amount to the budget. The legislation establishes the concept of tax and levy. The difference between the tax and the collection also exists.

The concept of tax

A tax is a specific amount that is paid by legal entities and individuals to the national budget. This fee is considered mandatory and free of charge. Now taxes pay from wages, real estate sales, transactions.

The funds are spent on the needs of the country. It turns out that the state withdraws some of the money from the population to ensure its activities. The calculation of the amount of tax is determined by the taxable base.

Types and functions of taxes

In Russia taxes are:

• Federal: paid throughout the country;
• Regional: exist in the subjects of the Russian Federation;
• Local: approved by local authorities.

Mandatory payments are necessary for the redistribution of monetary resources. They also serve to regulate economic processes, to track timely replenishment of the budget.

Determination of collection

To understand the difference between the tax and the fee will help to interpret both concepts. To receive any service from government agencies, a payment is made, called a collection. The funds are transferred by individuals and legal entities. Such payment is carried out at a time and voluntarily.

If a service is needed, then citizens pay for it, since this is stipulated in the cooperation of citizens with state bodies. Collection is presented in the form of a specific amount, which is transferred for a certain work. He is paid for obtaining licenses and permits.

Comparison

What is the difference between the fee and the tax? There is not much difference between these concepts, as they provide for the payment of funds to the budget. But there are also differences between these terms. The difference in tax collection is due to the fact that second payments are considered mandatory, and the first ones are paid if necessary. And their payment is the same.

Another difference between the fee and the tax is that the former can be withdrawn without the permission of the citizen, and for the second the consent of the payer is required. Also, payments have a difference in the calculation of the amount. The tax is presented in the form of a percentage, and the fee is in the established amount. Therefore, the amounts may vary.

Another difference between the fee and the tax is that the first payment is free of charge, and for the second the citizen receives any information or service. Both are defined by the legislation. The tax is paid periodically, and the collection is paid only once.

What are the taxes and fees based on?

The rules for calculating taxes and fees are contained in the main document - the Tax Code of the Russian Federation. But there are issues that are resolved at the regional and local levels. For this, the relevant documents are issued.

Under the law, regional and local authorities can themselves approve the principles of collection of payments. This is done with the help of normative acts. The Tax Code establishes the type of tax or fee, the rules for their calculation, payment, and local authorities approve the additions to the norms.

Information about taxes

Payment of taxes is a duty of citizens, as this rule is prescribed in the legislation. It is necessary to make timely payments, as there are penalties and fines for debt. Learn about their availability and size in several ways. You can apply to the tax inspection, where the employee will provide the necessary information.

You can determine the availability and amount of taxes using modern services. To do this, work portals that help you quickly find out the information about the TIN. After receiving the information it will be clear how much you need to pay.

Payment of taxes

There are many ways of paying taxes. You can use any of them, since the funds will still be credited. Each enterprise has a special account, which will serve for mandatory payments. If there is a delay, the penalty is charged. Then payment is made with the help of bailiffs.

Individuals are notified of payment of taxes at the place of registration. A citizen can also independently apply to the tax service to obtain the necessary information. Payment can be performed using any bank, mail, Internet services.

Liability for delay

For the timely payment by public authorities the following measures can be applied:

• Notification of urgent payment;
• Accrual of fines;
• Arrest of property;
• Suspension of procedures for bank accounts.

These measures are applied only in extreme cases. Usually the payer is notified of the presence of debt. It only needs to be paid in a convenient way. Timely repayment of mandatory payments will make it impossible to charge penalties and fines.