2.1. The tax system of the USSR from 1965 to 1985

budget device of the country was regulated by the Law on Budgetary Rights of the USSR and the Union Republics of October 30, 1959. The Union budget was the leading link in the country's budget system, it provided the necessary funds for financing measures of all-Union importance in the field of economic and social development, national defense, maintenance of the central bodies of state power and administration through the union budget, a part of the national budget was redistributed financial resources between sectors National economy, within these branches and between the Union republics for the purpose of their planned, proportional development. Consider what types of taxes were included in budget revenues and characterize some of them.

The following all-Union state taxes and revenues were received in the revenues of the Union budget:

Tax on the turnover of enterprises and economic organizations. It did not include the part that was transferred to the state budgets of the Union republics. For each industry association, a single tax rate was established as a percentage of the planned turnover;

Payments from the profits of state enterprises and economic organizations of union subordination;

Income tax from cooperative and other public organizations, which included income tax on collective farms and income tax on consumer cooperatives and economic bodies of public organizations. It was a direct tax levied as part of the profits of enterprises and economic bodies of consumer cooperatives and public organizations;

Income tax from the population, except for the part transferred to the state budgets of the republics. It was divided into income tax on workers and employees employed in socialist enterprises, institutions, organizations, as well as self-employed persons, and agricultural tax;

Incomes from foreign trade Tolkushkin A. V. History of taxes in Russia: textbook. allowance / A. V. Tolkushkin - M .: Yurist, 2001. S. 263.

The budgets of the Union republics received the following revenues

Payments from the profits of state enterprises and economic organizations of republican and local subordination;

Income tax from collective farms;

Income tax from cooperative and other public organizations paid by their republican and local bodies and enterprises and organizations subordinate to them;

Agricultural tax;

Deductions from personal income tax in the amount of 50%;

Deductions from proceeds from the sale of state internal winning loans in the amount of 50%;

Government duty;

Film screening income tax. The rates of this tax were differentiated depending on the location of the payer: in cities and urban-type settlements - 55%, in rural areas - 10%;

Local taxes Ibid. S. 265. ;

Local budgets received:

Payments from the profits of enterprises, economic organizations of local subordination;

Film screening income tax;

Government duty;

Building owner tax. It was levied on everyone who owned any buildings in the amount of 0.5% of the cost of buildings for buildings of the housing stock of cooperative enterprises, institutions, organizations and foreign legal entities and 1% of the cost of buildings for other buildings;

Land tax. The tax was levied on cooperative enterprises, institutions and organizations, as well as on citizens of the USSR, foreign legal and individuals and stateless persons on the land plots allocated to them in accordance with the established procedure. The tax was calculated from square meter land area;

Owner's tax Vehicle. The tax was levied on citizens of the USSR, foreign legal entities and individuals, stateless persons for their cars, motorcycles, snowmobiles, motor boats. Tax rates were set in kopecks from each horsepower or a kilowatt of power, depending on the type of vehicle and the administrative significance of the area in which its owner lives Tolkushkin A.V. History of taxes in Russia: textbook. allowance / A. V. Tolkushkin - M .: Yurist, 2001. S. 266. .

In addition to tax payments in the Soviet Union in the period from 1965. to 1985 There were fees and charges.

A fee is a fee charged by institutions for certain activities or services provided to individual individuals and legal entities.

In 1979 the system of collecting the state duty was changed, two types of duty were established: a simple one, which was charged at fixed rates, and a proportional one, charged as a percentage of the amount of the contract, claim, etc. the payment of the duty was made by special duty stamps, in cash by paying them to credit institutions or by transfer from the taxpayer's account to credit institution. Customs duties in the USSR were applied when goods were imported from capitalist countries. Import duties were levied on items of personal consumption received by international postal items addressed to individuals living in the USSR, or imported by persons arriving in the USSR. Export duties were applied only to objects of works of art and antiquities, exported with special permission from the Ministry of Culture of the USSR. Transit duties were levied on the passage of foreign cargo across the border of a given country, following through its territory for consumption in a third country. Since 1968 a patent fee was established for filing an application for an industrial design, applications for registration of a trademark and for the extension of the validity of a trademark certificate.

Fees in the USSR were mandatory payments by enterprises, organizations, institutions and individuals for services rendered to them by state bodies.

Port dues in the country were levied on all ships visiting Soviet ports. Foreign trade fees were monetary fees collected by the competent government authorities in excess of foreign trade duties for export-import transactions and transit traffic. The fee for state verification of measures and measuring instruments was charged for the verification of newly manufactured, repaired or used measures and measuring instruments subject to mandatory state verification and stigmatization by the bodies of the USSR State Committee for Standards. The fees collected by the State Automobile Inspectorate were divided into fees for the technical inspection of vehicles, fees for the issuance of license plates and technical passports, fees for taking an exam on traffic rules and driving skills. A one-time fee on collective farm markets was levied in the form of payment for the right to trade in markets and other places designated for these purposes. The fishing fee was charged for the commercial production of fish, sea animals, seafood, paid from the income from their sale at the expense of the established plan to state and cooperative enterprises and organizations. Consular fees were a fee charged from citizens, institutions and organizations for official actions performed at their request by consulates and other bodies of the Ministry of Foreign Affairs, at rates established in accordance with the internal legislation of the country appointing the consul Tolkushkin A. V. The history of taxes in Russia: textbook. allowance / A. V. Tolkushkin - M .: Yurist, 2001. S. 279-282. .

In addition to deductions from the profits of enterprises and organizations, taxes levied on individuals and legal entities, duties and fees, the budget also received payments for the use of various kinds of resources. Such payments were forest income - a payment in the state budget for forest use, established for the purposes of rational exploitation and reproduction forest resources; payment for water - one of the types of payments for the use natural resources, namely for the rational use of water withdrawn from water management systems; payment for the development and extraction of peat for fuel - payment of enterprises, organizations for the development of peat deposits Ibid. pp. 282 - 284. .

In the USSR, there was a system of self-taxation. It was a form of voluntary participation of citizens in cash or gratuitous labor in local activities for socio-cultural construction and improvement. The right to introduce and determine the procedure for self-taxation was granted to the Union republics by the Decree of the Presidium of the USSR Armed Forces of March 5, 1983 No.

Thus, attempts were made to improve the tax system by introducing market elements into the economy, but in practice this was not possible, since the administrative-command system continued to dominate in the USSR. In agriculture, the reform was not successful. According to Petukhova N.E., “the resumption of the course towards a gradual reduction in taxes from the population deserves a positive assessment” Petukhova N.E. History of taxation in Russia in the 9th-20th centuries: textbook. allowance / N. E. Petukhova - M .: Vuzovsky textbook, 2008. P. 373. .

Analysis of the formation of the budget system of Russia

In the first months after the October Revolution of 1917. due to the collapse of state and local governments, sabotage of officials and banks, the flow of taxes into the budget system has practically ceased ...

budget system Russian Federation and its development

In the first months after the October Revolution of 1917, due to the collapse of state and local governments, sabotage of officials and banks, the flow of taxes into the budget system practically ceased ...

The budget system of the Russian Federation and its evolution

In the first months after the October Revolution of 1917, due to the collapse of state and local governments, sabotage of officials and banks, the flow of taxes into the budget system practically ceased ...

State loan RF

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The history of the development of the budget and the budget system in Russia

With the victory of the October Revolution of 1917, in order to finance urgent needs, the Soviet government resorted to contributions from the propertied sections of the population, as well as from merchants and speculators. In January 1918...

As a result of the revolution that took place in February 1917, there were changes in state power. The provisional government was in dire need of financial sources, choosing the path of replenishing the treasury with emission paper money and increasing indirect taxes. However, the general weakening of state power did not allow the Provisional Government to use tax instruments in its policy.

In October 1917, the Great October Socialist Revolution took place. The economic condition of the country was deplorable. The financial system of the country was in a state of ruin. The Soviet government needed an efficient financial system and, above all, a tax system. The first steps on this path of the Soviet government were not easy. In the absence of an established financial system, and in particular the financial apparatus, the Soviet government was forced to ensure the collection of previously established taxes.

In this connection, the Decree of the Council of People's Commissars of October 24, 1917 "On the collection of direct taxes" established a single deadline for paying previously introduced taxes. At the same time, taxes were canceled that contradicted the newly issued decrees or did not suit the authorities for political or political reasons. economic reasons. In connection with the nationalization of the land was canceled land tax, as well as zemstvo and secular fees. One of the elements of tax policy Soviet state in its initial period is the introduction of extraordinary revolutionary taxes on the urban and rural population of the country. The introduction of extraordinary revolutionary taxes, in addition to financial tasks - replenishing scarce financial resources, also carried out another task of the Soviet government - the struggle against the propertied sections of the population. Based on class principles.

The Decree on a one-time emergency ten billion revolutionary tax, adopted by the Decree of the All-Russian Central Executive Committee and the Council of People's Commissars of October 28, 1918, made a withdrawal of funds for the needs of the Red Army. The emergency tax was of a lay-out nature. The total amount - 10 billion rubles - was distributed among the provinces. This tax contained an element of indemnity from the wealthy strata of the country's population. However, when levying the tax, it was not without violations of the law, if it was then possible to talk about it, which forced the Soviet government to take a different look at the problem of imposing this tax on the middle peasants. This was due, first of all, to the fact that when this tax was levied, the farms of the middle peasants fell under it.

The resolution of the 8th Congress of the RCP (b) On the attitude towards the middle peasantry emphasized: "The middle peasantry should be taxed extremely moderately, only in an amount that is completely feasible and not burdensome for him."

By the Decree of the All-Russian Central Executive Committee of April 9, 1919 “On Benefits for the Middle Peasants in Relation to the Recovery of a One-Time Extraordinary Tax,” the tax on peasants, who were subject to taxation at low rates, was completely reduced and more high stakes salaries. Financial results implementation of the tax differed significantly from the planned amounts. Instead of the planned 10 billion rubles, 1.5 billion rubles were received. In addition to nationwide emergency revolutionary taxes, local emergency one-time revolutionary taxes were also introduced. These funds were used to cover the expenses of the local government. In connection with the naturalization of economic relations, the depreciation of money, the collection cash taxes was suspended. Acute food shortage forced to find new tools to replenish the food reserves of the state. In the context of the naturalization of the economy and the cessation monetary circulation The government had to move to the collection of taxes in kind.

Decree of the All-Russian Central Executive Committee of October 30, 1918 "On the taxation of farmers in kind", in the form of a deduction of part of agricultural products, a tax in kind was introduced. It was built on the principle of income tax. The tax was levied on surplus products in excess of the needs of farms and according to a progressive system, depending on the number of acres of crops, the number of livestock on the farm, and taking into account the number of eaters. In relation to kulak farms, it was established special system individual taxation. Local Soviets could involve kulak farms in taxation at higher rates or classify them in higher categories in terms of crop supply, or taxation of all crops without regard to the number of eaters. In contrast to the extraordinary revolutionary tax, the tax in kind had a salaried character, and not an apportionment one. The object of taxation was sowing land of all kinds and livestock available on the farm. Non-taxable minimums were set. The tax rates were set in pounds of rye, but the taxpayer could pay the tax with other products.

The tax in kind was directly connected with the grain monopoly and was an instrument not so much of the financial as of the food policy of the state. However, the implementation of the tax was not of great importance, because. not allowed to mobilize all the surplus food in the state. In this connection, the government was forced to introduce food distribution.

By the Decree of the Council of People's Commissars of January 11, 1919, the Food Distribution was introduced on a nationwide scale. In accordance with it, the entire amount of bread and grain fodder, which was necessary to meet state needs, was allocated for alienation from the population between the producing provinces. As a result of the food distribution, not only surplus food was confiscated from the peasants, but also part of the products needed by the peasants themselves.

Decree of the Council of Labor and Defense of November 19, 1919 On in-kind labor and horse-drawn service in order to overcome the fuel crisis established:

• natural wood duty,
• work duty,
• horse duty.

As a result of the events taking place in the country, the state of the economy and its individual sectors was depressing. Agricultural production in 1920 was 50% of pre-war level. The need for normalization and development economic relations, prompted the government to revise the system of attitudes towards agriculture and the peasantry. The removal of the entire national economy from the ruin had to begin with a rise Agriculture. An important step in this direction was the abolition of food distribution and the introduction of a food tax.

At the 10th Party Congress, a resolution was adopted on the transition to the New Economic Policy, as well as on the replacement of food distribution with a tax in kind. The resolution established the basic principles of the food tax and emphasized that the total amount of the tax should be reduced as the industry and transport of the Soviet state were restored.

In pursuance of the resolution of the 10th Party Congress, the Decree of the All-Russian Central Executive Committee of March 21, 1921 “On the replacement of food and raw material appropriations” with a natural tax imposed on the Council of People’s Commissars the obligation to issue decrees on separate taxes in kind. By the Decree of the Council of People's Commissars of April 21, 1921, "On the natural tax on bread, potatoes and oilseeds," the tax was built on the principle of progressive taxation, which took into account the capacity of the economy for a number of indicators. The indicators of the power of the economy were: the amount of arable land, the number of eaters and productivity. Seven groups of farms were established according to the amount of arable land per eater and eleven categories according to productivity. The combination of indicators and determined the amount of tax payable. It should be noted that the system of collection of tax in kind 1921/22. carried out from a range of different types natural taxes.

Along with the Decree of April 21, 1921 "On the tax in kind on bread, potatoes and oilseeds", a number of decrees were issued on a number of taxes in kind on certain agricultural products:

• Decree of the Council of People's Commissars of April 21, 1921 established a natural tax on dairy products;
• Decree of the Council of People's Commissars of April 21, 1921 introduced a tax in kind from poultry farming;
• Decree of the Council of People's Commissars of May 10, 1921 introduced a tax in kind on wool;
• Decree of the Council of People's Commissars of May 11, 1921 introduced a tax in kind on tobacco;
• Decree of the Council of People's Commissars of May 31, 1921 introduced a tax in kind on gardening and melon growing products;
• The resolution of the STO of June 3, 1921 introduced a tax in kind on beekeeping products (honey and wax);
• The Decree of the Council of People's Commissars of June 14, 1921 introduced a meat tax in kind;
• Decree of the Council of People's Commissars of May 10, 1921 introduced a tax in kind on flax and hemp fiber;
• The Decree of the Council of People's Commissars of August 9, 1921 introduced a tax in kind on raw hides;
• Decree of the Council of People's Commissars of August 25, 1921 introduced a tax in kind on furs.

All taxes in kind could be paid by 18 different types of products, with the establishment of the equivalent of replacing one type of agricultural product with another. Initially, taxes in kind did not apply to agricultural production cooperatives, which sold agricultural products according to rules specially established for them.

However, then by the Decree of the All-Russian Central Executive Committee and the Council of People's Commissars of November 17, 1921, they were involved in the payment of taxes in kind. The presence of many taxes in kind did not ensure the uniformity of taxation, set certain limits for the development of certain agricultural crops, and hindered the further development of commodity-money relations.

The levying of the tax incurred large collection costs, which sometimes reached up to 40% of the gross collection. All this required changes in the procedure for taxing peasant farms. The XI All-Russian Party Conference recommended studying the experience of levying a tax in kind and finding a way to simplify the performance of state duties for the peasantry.

At the IX All-Russian Congress of Soviets, instructions were developed on the need to revise the collection of taxes in kind. On the basis of this, the Decree of the All-Russian Central Executive Committee and the Council of People's Commissars of March 17, 1922 "On a single tax in kind on agricultural products for 1922/23." a single tax in kind was introduced instead of the previous separate taxes in kind, a single weighted measure of tax was established, in pounds of rye or wheat, the tax was calculated from a combination of three indicators: the amount of arable land per consumer, livestock provision and productivity. Payment could be made by various agricultural products in a certain equivalent to the main weight measure for calculating the tax - a pood of rye and wheat. The tax itself was based on a progressive scale of rates. The object of taxation was arable land, as well as hay in terms of arable land and the number of food livestock available on the farm.

In the course of 1922, in addition to the single tax in kind, two general civil taxes were introduced, a household tax, a cash tax, and a labor tax. The need to increase the gross output and marketability of agriculture, strengthen the ruble and develop money circulation, use taxation villages in order to stimulate the productive forces of agriculture urgently required changes in the system of taxation of the peasantry. The development of the economy urgently required a transition from taxation in kind to cash. Changes in the taxation of the countryside could proceed in two directions: the transition from taxation in kind to monetary taxation and the transition to a single agricultural tax. The need to move to single tax was due to the fact that the presence of many taxes did not allow for a uniform taxation of agricultural producers, as well as the fact that the tax was collected by various bodies: Narkomprod, Narkomfin and local authorities. Paying the tax with natural products actually deprived the peasant of the right to dispose of the products of his labor, which did not meet the objectives of the development of trade, the strengthening of the ruble and the development of money circulation. The transition to monetary taxation was in the interests of the budget and would significantly reduce the cost of organizing tax collection. However, the conditions of the uneven development of the regions of the country did not allow completely abandoning the collection of taxes in kind and the transition to monetary collection.

The decision to switch to the payment of a single tax in the countryside was adopted at the Twelfth Party Congress in the resolution "On tax policy in the countryside." The resolution of the XII Congress of the RCP spoke about the existence of restrictions on the rights of peasants to the results of their labor and recognized the rights of peasants to freely dispose of the products of their labor, emphasizing that this right was limited by the need to receive grain supplies at their disposal to meet state needs. The resolution on the taxation of the countryside determined the following: In addition to the transition from taxation in kind to monetary taxation, the Communist Party, in order to alleviate the position of the peasantry, must unify all state direct taxes that lie on the peasantry (tax in kind, household tax and labor tax), as well as all local direct taxes into a single direct agricultural tax. The single agricultural tax must decisively put an end to the plurality of taxation. The unified agricultural tax should ensure that the severity of the taxation of each farm corresponds to the size of its income and prosperity.

The transition to a single agricultural tax was carried out by the Decree of the All-Russian Central Executive Committee and the Council of People's Commissars of May 10, 1923 "On a single agricultural tax." In accordance with it for 1923/24. a single agricultural tax was established instead of taxes paid by the population engaged in agriculture, in particular: a single tax in kind, labor tax, household tax, general civil tax. The tax was calculated in terms of weight - pounds of rye or wheat. When determining the tax, the following was taken into account:

1. the amount of arable land and hay,
2. the number of eaters on the farm,
3. the number of adult working and productive livestock,
4. yield of bread and herbs per tithe.

The tax construction system contributed to the development of technical branches of agriculture and animal husbandry.

XIII All-Russian Party Conference considering the tasks economic development The Soviet state, including in the field of taxation of the peasantry with agricultural tax, determined ways to further improve the taxation of agricultural tax, in particular, a complete transition to monetary taxation, a wide range of benefits for poor households. Specific steps for the reorganization of the agricultural tax were determined by the II Congress of the Soviet Union of the USSR.

The Decree of the Central Executive Committee and the Council of People's Commissars of the USSR of April 30, 1924 approved the "Regulations on the single agricultural tax for 1924/25". The unit of taxation was the tithe of arable land. Hayfields and livestock were subject to recalculation into units of taxation according to established coefficients. The regulation provided for different levels of taxation of farms in different localities and established 40 different tables of rates in relation to individual regions of the country on the principle of a sliding progression. Significant benefits were provided to farms with industrial crops. Benefits for low-income households were also expanded. Collective farms received discounts in the calculation of the amount of tax in the amount of 25% of the calculated amount of tax. The agricultural tax was calculated in rubles and levied in money, the collection of the tax was completely transferred to the introduction of the Narkomfin. In order to support the development of collective forms of management, the Decree of the Council of People's Commissars on bonuses for the unified agricultural tax of peasant societies and other collectives and cooperatives of working farmers established the amount of bonuses for agricultural improvements in the RSFSR in the amount of 2.240 thousand rubles.

At the XIV Conference of the RCP(b) issues of taxation in the countryside were considered and a resolution "On a single agricultural tax" was adopted. The resolution recognizes the need for improvement in the procedure for taxing the tax, stresses the need to distribute the tax burden among payers according to the economic power of the peasant economy.

In this connection, by a decree of the Presidium of the Central Executive Committee of the USSR of May 7, 1925, the Regulations on the single agricultural tax for 1925/26 were approved. The objects of taxation were, as before, land plots. Differentiation has been made tax rates, a special table of rates was established for each province. The new regulation abolished the system of annual establishment of categories and rates of taxation based on the assessment of the harvest and taking into account the prices for agricultural products of the current year. Fixed tax rates for the provinces and non-changeable tax payment deadlines have been introduced. Tax payers were not subject to other taxes, with the exception of payments for compulsory salary insurance. The regulation established a non-taxable minimum, calculated in acres of arable land, depending on the availability of farm workers. But it did not spread to the whole country, but to individual provinces.

With the growth of commodity-money relations, the growth in the number of collective farms, it was necessary to consider the issue of switching the agricultural tax from the land principle to the income tax. During the period of socialist industrialization of the country, the tax policy was subordinated to the task of a massive transition to the collectivization of peasant farms.

By 1926, agriculture approached its pre-war indicators in terms of its most important indicators: the sown area reached 92.5% of the 1913 indicators, the number of livestock amounted to 88.2% of the 1916 indicators, the gross output of grain crops amounted to 88.1% from the indicators of 1913. The most important stage in the implementation of changes in the taxation of the countryside was the decision of the April (1926) plenum of the Central Committee of the All-Union Communist Party of Bolsheviks, which determined the tasks that stood in the way of building an agricultural tax. In particular, it was proposed to build a tax on the basis of determining income in cash, to include income from non-agricultural earnings in the object of taxation, to build a tax according to progressive taxation, and to strengthen the taxation of kulak farms.

The Decree of the All-Russian Central Executive Committee of the USSR of April 25, 1926 approved the Regulations "On the single agricultural tax of 1926/27". The tax was built on the income principle. The object of taxation was the income of the relevant farm in cash. Included in the object of taxation and income from non-agricultural earnings. Income was calculated in monetary terms, with the establishment of a standard method of calculation according to a single table of income tax rates, depending on the total income and the number of eaters in the farm. The scale of taxation was established according to the income per consumer, however, taking into account the peculiarities, 3 scales of taxation were established:

• for the RSFSR - by income per consumer,
• for the Ukrainian SSR - by income per household, taking into account the number of eaters,
• for the Uzbek and Turkmen SSRs, according to income for farms.

Non-taxable minimums were set. Collective farms were taxed on the same basis as individual farms. But at the same time they had tax benefits in the form of a 25% discount on calculated income. Long payment terms were established for the Union republics. The taxation of kulak farms was strengthened and the number of farms exempt from tax was increased. The unified agricultural tax was actually close to the income tax, due to the attraction of non-agricultural and commercial earnings to the taxation. The transition to the income principle of taxation made it possible to simplify the procedure for collecting and monitoring the collection of agricultural tax, and made it possible to get rid of a large number of tables of tax rates. With the growth of the country's industrial potential, certain changes were required in the agricultural sector of the economy. The agricultural sector of the economy lagged far behind the new needs, to a large extent this concerned the development of technical branches of agriculture.

The Unified Agricultural Tax for 1927/28, approved by the Central Executive Committee and the Council of People's Commissars of the USSR on April 2, 1927, was focused on these goals. Basically, the tax retained the previous tax rates and rates of return, increased benefits to collective farms and poor peasant farms, for industrial crops and animal husbandry. At the same time, changes were made to the exemption procedure for the non-taxable minimum. Now the non-taxable minimum is determined not by income per consumer, but by income per household. For collective farms, taxation was established, which could not exceed the average taxation of individual farms in the region, the average tax rate per ruble of income and the average taxable income per consumer. Income from non-agricultural earnings was subject to mandatory registration everywhere. The task of tax policy is the transition to full progressive income taxation, in order to strengthen the taxation of kulak farms. The tax system was used as one of the most important instruments for restricting and ousting, and then, at a certain stage, liquidating capitalist elements. Tax policy for 10 years clearly reflected the principle of social justice - the principle of class. All taxes, both direct and indirect, have borne and continue to bear their main burden on the shoulders of the prosperous population due to the complete exemption or significant benefits for the low-income population. In commemoration of the 10th anniversary of the establishment Soviet power The 2nd session of the CEC of the USSR of the 4th convocation adopted the Manifesto. In accordance with it, it was envisaged to exempt 10% of peasant farms from agricultural tax, to add tax arrears for previous years.

Based on this, the Central Executive Committee and the Council of People's Commissars adopt a resolution of October 21, 1927, according to which small-scale peasant and collective farms are fully or partially exempt from tax, by decision of the district tax commissions.

An important stage in the development of taxation was the new tasks set by the Government of the country. First of all: the transition to the industrialization of the country, the development of socialist elements in agriculture, the strengthening of taxation of the wealthy sections of the countryside. The XV Congress of the Party decided to limit the kulak elements in the countryside and develop the collectivization of agriculture. It was also determined that the fight against the kulaks, along with other measures, should go through the growth of taxation of the kulak farms.

In accordance with this, in the Regulation "On the single agricultural tax", approved by the Central Executive Committee and the Council of People's Commissars of the USSR on April 21, 1928, the main emphasis was placed on expanding benefits for collective farms and strengthening the taxation of kulak farms. This was expressed by the introduction of individual taxation for the latter and an increase in the maximum tax rates from 5 to 25% on the principle of determining the actual income of each individual farm from various objects. The scale of taxation was set combined, taking into account the number of eaters. The tax principle was based on the class principle. This was clearly manifested in the provision of large benefits to collective farms. The imposition of agricultural tax created a great interest for the collective farms in increasing profitability. As returns increased, the share of income charged at proportional rates did not increase. For collective farms, differentiated rates were established: for TOZ-20%, for agricultural artels - 40%.

Since 1929, great changes have taken place in the development of agriculture. The process of mass transition of peasants to collective farms began in the country. In this regard, the tax policy of the country has acquired new aspects. First of all, the country's tax policy was aimed at solving the problems of carrying out the collectivization of the countryside, maintaining and strengthening the collective farm system, and eliminating the kulaks.

Changes in the procedure for imposing agricultural tax were determined by the decree of the All-Russian Central Executive Committee and the Council of People's Commissars of February 8, 1929 "On a single agricultural tax and facilitating the taxation of the middle peasant economy" and the Regulations on a single agricultural tax for 1929-30. approved by the Decree of the Central Executive Committee and the Council of People's Commissars of the USSR of February 20, 1929. The new provision determined the total income of the corresponding economy as the object of taxation. Collective farms in areas where taxation was carried out on arable land, the rate of return of the tithe was reduced, in areas where taxation was carried out on crops, income from the increase in sown areas was exempted from taxation. The policy of extending benefits to collective and middle peasant farms was continued. By reducing the total amount and procedure for calculating tax and providing additional benefits. The benefits were aimed at expanding the area under crops, encouraging the development of industrial crops and animal husbandry. Kulak farms were taxed individually. The taxable income included all income from non-agricultural earnings. The complete collectivization of agriculture led to the growth of collective farms, which required a change in the system of taxation of collective farms in the general system of agricultural tax. The lack of experience in taxing a large number of collective farms led to certain difficulties in levying agricultural tax on collective farms. This required the allocation of payments to collective farms from common system taxation.

According to the new Regulation "On the unified agricultural tax for 1930-31", approved by the Decree of the Central Executive Committee and the Council of People's Commissars of February 23, 1930, a proportional system of taxation was established for collective farms instead of progressive taxation. The new regulation actually established three different systems of taxation: taxation of collective farms, taxation of individual labor farms and kulak farms. Kulak farms were taxed on an individual basis, and the list of criteria for classifying a particular farm as a kulak farm was expanded. A proportional system of taxation of collective farms was established. The taxable income of collective farms was determined according to the established rates of return. The taxable income of collective farms could be determined according to established rates of return and according to data annual accounts economy. A preferential procedure for taxing income from crops of industrial crops was established.

In accordance with the Decree of the Central Executive Committee and the Council of People's Commissars of September 30, 1930 "On the distribution of income from the single agricultural tax", a significant part of the income from agricultural tax was transferred to local budgets. The Decree of the Central Executive Committee and the Council of People's Commissars of the USSR dated March 29, 1931 approved the Regulations "On the unified agricultural tax for 1931". In accordance with the regulations, the calculation of the tax from collective farms began to be made on the basis of gross income for the year. Taxable income excluded: deductions to indivisible and public funds, income from fishing. The tax was calculated on the basis of annual reports on production plans on the proportional principle of taxation. Collective farms received a wide range of benefits. The composition of the taxable income of individual farms began to be included from all sources of income.

By the decree of the All-Russian Central Executive Committee and the Council of People's Commissars of January 9, 1931, a one-time fee was collected from individual farms for economic and cultural construction in rural areas. In 1932 and 1933 The CEC and the Council of People's Commissars adopted new Regulations "On the single agricultural tax." The regulation on agricultural tax for 1932 brought no significant changes. The taxable income of collective farms, as before, was determined on the basis of reporting. The taxation of kulak farms has not undergone significant changes. On November 19, 1932, the Central Executive Committee and the Council of People's Commissars introduce a one-time tax on individual peasant farms for individual farms. The tax was introduced in order to withdraw part of the income of individual farms that were not included in the agricultural tax.

With an introduction instead contractual system harvesting for the mandatory delivery of grain crops at fixed prices, demanded a change in the system of tax relations between collective farms and the state.

In accordance with the Regulation approved by the Central Executive Committee and the Council of People's Commissars on May 25, 1933, when imposing agricultural tax on collective farms, two objects of taxation were established: sown areas and income received from non-agricultural income. Taxation was carried out on the basis of fixed rates per hectare, established taking into account the profitability various kinds crops. Taxation was based on a combination of land and income principles. Taxation was carried out on the basis of the proportional method. The amount of the tax was determined by multiplying the respective rates by the number of hectares of registered winter crops and by the number of hectares of planned spring sowing. The tax rate on non-agricultural income was set for agricultural artels at 3.5 kopecks. from the ruble, and for TOZ - 5 kopecks. Benefits were granted to collective farms in terms of the release of income from trade in collective farm stalls and bazaars. The system of taxation of kulak farms has not undergone significant changes. The taxation of income from field crops for collective farms was determined according to the plans for the sown area, regardless of the actual implementation of the plan. In the future, the imposition of agricultural tax was based on the principles established in 1933. From 1934-38. some changes have been made to this order. Since 1938, in order to eliminate the advantages of individual peasant farms over collective farms, a tax was introduced on horses of individual farms.

On the basis of the Decree of the Central Executive Committee and the Council of People's Commissars of April 7, 1936, farms of members of trade cooperative artels began to be involved in the payment of agricultural tax. The absolute superiority of collective forms of management and the establishment of socialist forms of management, as the only form of agriculture, required a change in the agricultural tax system.

The Law “On Agricultural Tax” of September 1, 1939, in addition to the farms of collective farmers, individual peasant farms, farms of members of trade cooperatives, as well as farms of workers and employees who had subsidiary farming in rural areas, were involved in the payment of agricultural tax. The object of taxation was income from agricultural crops and non-agricultural earnings. Incomes were determined on the basis of rates of return established depending on crop yields and average prices on collective farm markets. Incomes received by collective farmers on workdays were not subject to taxation. Taxation was based on the progressive method of taxation. For individual farms, a special scale of rates with a higher progression was established, taxation was carried out on the basis of taking into account the size of their profitability. There was a large list preferential categories not subject to taxation. Three deadlines for tax payment were determined: October 1, November 1, December.

The law of March 1, 1941 introduced some changes by raising the rate of return for individual crops, and approved new tables of rates.

In the first year of the war, the Decree of the Presidium of the USSR Armed Forces of July 3, 1941 introduced a 100% surcharge to the agricultural tax.

Since 1942, by the Decree of the Presidium of the USSR Armed Forces of December 29, 1941, a military tax was established, which was levied on the entire population of the country, in connection with which the 100% surcharge on agricultural tax was canceled.

By the Decree of the Presidium of the USSR Armed Forces of June 3, 1943, changes were made to the procedure for imposing agricultural tax. They touched upon the increase in rates of return and their differentiation, the table of tax rates, the procedure for calculating tax from individual farms were changed.

By decrees of the Presidium of the Supreme Soviet of the USSR of July 13, 1948, August 7, 1950 and August 1, 1951, the agricultural tax has undergone minor changes. The changes affected in terms of increasing the progression in taxation and the percentage of withdrawal of income, reducing tax benefits and the procedure for granting benefits.

By the Decree of the Presidium of May 7, 1952, the legislation on agricultural tax was amended in the procedure for taxing income. In accordance with the law of August 8, 1953, the following were subject to agricultural taxation: farms of collective farmers, farms of workers and employees, individual peasant farms and farms of other citizens who are not members of collective farms, if land plots in rural areas are allocated to them. The tax was levied on the household as a whole, and not on an individual family member.

M.I. Piskotin, conducting research on the taxation of the rural population of the country, noted a number of features associated with the agricultural tax. Feature of M.I. Piskotin primarily saw that the subjects of the agricultural tax are not an individual citizen, but his farm. Recognizing that the agricultural tax is a kind of income tax, but with the peculiarity that agricultural tax is levied on income from personal farming. M.I. Piskotin saw the peculiarity of the agricultural tax both in the order of collection and payment of tax. An important problem, the solution of which was necessary in the legislation on agricultural tax, M.I. Piskotin considered the definition of the status of the Head of the economy. Considering the current procedure for determining the head of the economy, Piskotin M.I. found it wrong. Since different state bodies could determine the head of the economy in different ways, he proposed to bring the issues of determining the head of the economy to the village councils for discussion. He considered it expedient to appoint only a member of the collective farm as the head of the collective farm household. The problem of determining the head of the economy already in Peasant (farm) farms in modern conditions has also become relevant.

In accordance with the Decree of the Presidium of the Supreme Council of the USSR "On the introduction of amendments and additions to the Law of the USSR On agricultural tax of December 21, 1971" the agricultural tax was payable in two terms in equal installments on 15 August and 15 October. The Decree of the Presidium of the USSR Supreme Council On Agricultural Tax amended the Law "On Agricultural Tax". The changes came into effect on January 1, 1984.

Since 1936, the taxation of collective farms has undergone a change. Decree of the Central Executive Committee and the Council of People's Commissars of July 20, 1936 "On the replacement of agricultural monetary tax from collective farms with income tax". Instead of the former per hectare and non-uniform form of income calculation, taxation was established on actually received income. Income tax was imposed on gross income from all branches of agriculture. Privileges for taxation of income from industrial crops and animal husbandry were abolished. Gross income was to include all monetary and in-kind income. The taxable gross income was determined on the basis of reports for the past year. Income tax rates were set on a proportional basis and differentiated by subject: 3% of gross income per year for artels and communes, 4% for TOZ. Collective farm boards were required to submit an annual accounting report to the district financial department by February 20. With the introduction of income tax, distortions in taxation were eliminated individual industries Agriculture. The reason for the change in the taxation of collective farms was the uneven taxation of agricultural sectors. The agricultural tax contributed to the solution of problems related to collectivization, the organization of collective farms, the expansion and increase in the yield of sown areas and the growth of the marketability of agriculture as a whole. A broad system of benefits and preferences compared to individual farming contributed to the strengthening of the collective farm system. However, the bulk of the tax was levied on crops.

In 1935, the collective farms paid 64.0% of the total agricultural tax from income from grain crops, and 36% of the agricultural tax due from other industries. Already in 1936, after the introduction of income tax, the collective farms paid 39.2% of the total tax from income from grain crops, and 60.8% from income from other branches of agriculture. This led to an uneven distribution of tax payments. In addition, the procedure for levying agricultural tax that existed before 1936 did not make it possible to fully take into account all sources of income for collective farms and did not make it possible to correctly determine the actual income from collective farms. Consequently, the taxation of gross income contributed to the uniform taxation of income from all branches of agriculture and facilitated the taxation of grain crops. The income tax, introduced in 1936, lasted until 1940 without major changes.

IN the current system taxation in the 40s. there were a number of shortcomings. There has been an uneven taxation of collective farms between collective farms with diversified farms and those with one-sidedly developed farms. This was expressed in the fact that part of the products that were produced on the collective farm and used in kind remained on the collective farm and were sent for payment on workdays and to funds; part of the production was handed over to the state and part was sold on collective farm markets.

At the same time, in monetary terms, products were valued differently. This required a change in the order of taxation, and on March 1, 1941, the Supreme Soviet of the USSR adopted the Law "On income tax from collective farms." All types of collective farms began to act as subjects of the tax. The tax was calculated on the income for the previous year annual reports after verification of reports by financial authorities. Income subject to income tax included all types of income from all branches of agriculture. The composition of taxable income did not include amounts received by the collective farm for the delivery of state products for mandatory deliveries and a number of other amounts. IN special order the income of fishing artels from fishing was taxed when they handed over their products to the state at state procurement prices. In this case, income from fishing was subject to fishing tax and was not subject to crediting to the general income subject to income tax. Two different rates have been set:

• 4% of taxable income - from income from the sale of products in the order of contracting and public procurement and income from on-farm use of products,
• 8% of taxable income - from other incomes of collective farms.

An extensive system of benefits was established for collective farms, in particular for collective farms in the Northern Territories, and for collective farms affected by natural disasters.

During the years of the Great Patriotic War income tax on collective farms has not undergone significant changes. IN post-war years in difficult conditions economic situation the taxation of collective farms has become much more complicated, in particular, this has affected the procedure for calculating and collecting taxes, the multiplicity of rates, and the differentiation of rates.

By the Decree of the Presidium of the Supreme Soviet of the USSR of August 11, 1948, four proportional rates were established: 6% from income received from the on-farm use of products, 6% from income from the sale of products to the state, 12% from income from products distributed among collective farmers, 13 % - from the income received from the sale of products in the collective farm markets. The establishment of a complex procedure for calculating and levying taxes and the multiplicity of rates did not contribute to the effective use of tax instruments in the taxation of collective farms. Again, there was a situation of uneven taxation of collective farms, which had a different production orientation.

Decree of the Presidium of the Supreme Soviet of the USSR of January 12, 1951 On changing Art. 5 and 6 of the Decree of the Presidium of the USSR Supreme Council of August 11, 1948 "On income tax from collective farms" the rates were changed. The tax on income from the sale of products in the order of contracting and public procurement was levied at a rate of 9% of the amount of income, and on income from trade in collective farm markets - 15%. However, this did not change the uneven taxation of collective farms.

By the Decree of the Presidium of the Supreme Soviet of the USSR of May 25, 1956, the Union Republics were granted the right to establish benefits for collective farms at the expense of the budgets of the republics. The question of restructuring the taxation of collective farms became more and more acute.

The beginning of this was given by the Decree of the Presidium of the Supreme Soviet of the USSR of September 12, 1957. In accordance with it, the object of taxation was established in a specially calculated income. The tax was calculated on all types of income for the past year according to the data of the annual report of collective farms. A single rate was introduced instead of various differentiated rates, the tax was calculated by the collective farms themselves at a rate the average size which until 1959 was 14%. At the same time, the Union republics could establish differentiated rates for individual regions as an exception. Four payment terms have been established. By March 15 - an advance payment of 15% of the tax, by June 15 - 25%, by September 15 - 30%, by December 1 - 45%.

On December 18, 1958, the Presidium of the USSR Supreme Council issued a new Decree "On income tax from collective farms." The tax rate was set at 12.5%. At the same time, the new Decree did not resolve many issues, in particular, the tax was essentially calculated from income past year, but was paid from the income of the current year, which could not contribute to the development of the productive forces of collective farms. The taxable income actually included a part of production costs, labor costs and other expenses. In fact, the tax was essentially aimed at withdrawing not so much net income as the wage fund.

The March Plenum of the Central Committee of the CPSU (1965) recognized the need for changes in the taxation of collective farms with income tax. Decree of the Presidium of the Supreme Soviet of the USSR of April 10, 1965 "On income tax on collective farms", which came into force on January 1, 1966. The tax payers were agricultural artels and fishing farms with income from agriculture and the level of profitability of which exceeded 15%, and also collective farms, in which the size of the wage fund of collective farmers exceeded the non-taxable minimum, calculated on the basis of the average monthly earnings established by the Government per one working collective farmer. Taxation began to take into account economic indicators: net income and profitability.

The tax from the wage fund of collective farmers was determined in the manner determined by the Decree of the Council of Ministers of the USSR of April 10, 1965 "On the procedure for calculating income tax from the wage fund of collective farmers", and was actually based on proportional taxation. The payroll tax rate was 8%. Thus, according to the decree of April 10, 1965, there were two objects of taxation: net income and wage fund, which are closely interconnected and have independent legal significance. Income tax had to be paid as a matter of priority, responsibility for the correct calculation and payment of tax, for the timely submission of calculations was assigned to the Board of collective farms. At the same time, there were a number of very difficult moments that did not allow the Decree of April 10, 1965 to be recognized as irreproachable. First, there are two categories of payers: agricultural and fishing artels and collective farms. Secondly, two objects of taxation, net income and wage fund with a different method of taxation, progressive - from net income and proportional to part of the wage fund. Thirdly, the presence of two non-taxable minimums.

Decree of the Presidium of the Supreme Soviet of the USSR of February 2, 1970 On changing some articles of the Decree of the Presidium On income tax from collective farms, the scale of taxation was changed by a progressive method, simultaneously with an increase in profitability and tax rate. R.H. Bogateev in his dissertation, considering the problem of improving the income tax on collective farms, saw the solution to the issue in further differentiation of income tax rates, changing the level of profitability, increasing the size of the non-taxable minimum. In the perspective of R.Kh. Bogateev believed that the only object of taxation of collective farms should be the net income of collective farms. A fund income tax wages he considered it necessary to replace it with an income tax on the earnings of collective farmers.

By the Decree of the Presidium of the Supreme Soviet of June 10, 1987, approved by the Law of June 30, 1987, the Decree of the Presidium of the USSR Supreme Council of April 10, 1965 was set out in new edition. In its final form, the income tax on collective farms looked like this: As before, the payers of the tax were collective farms, including fishing ones. The tax was calculated from the income received from all types of activities, according to the standards determined taking into account the economic valuation of the land, the provision of fixed assets and labor resources(production potential). The development and approval of standards was entrusted to the Council of Ministers of the USSR. The tax was also calculated on fixed rates to the part of the wage fund of collective farmers, which exceeded average monthly salary per one collective farmer working on the farm. At the same time, the amount of income tax calculated according to the standards established with accounting economic assessment land and provision with fixed assets, and labor resources, was payable once a year no later than February 5. The tax, calculated on a part of the wage fund, was paid during the year, quarterly, from the actually accrued wage fund of collective farmers. The Ministry of Finance of the USSR, together with the State Agro-Industrial Committee of the USSR, was given the right to establish the procedure for granting tax benefits. Collective farms affected by natural disasters, by decision of the executive committee, could receive a tax deferral during the year. The collective farm chairman and the chief accountant were responsible for the correct calculation and payment of tax.

By Decree of the Council of Ministers of the USSR of July 12, 1982, No. 654, the income tax on the part of the wage fund of collective farmers, exceeding 70 rubles per month on average per one collective farmer working on the farm per year, amounted to 8%.

In 1986, the individual labor activity of citizens was allowed in the USSR. Therefore, in accordance with the provisions of the Law of the USSR of June 30, 1987 "On the state enterprise (association)", a fee was established for a patent for the right to engage in individual labor activity.

In accordance with the decree of the Presidium of the Supreme Soviet of the USSR dated November 19, 1986, citizens were required to obtain a registration certificate or purchase a patent in the financial department of the executive committee of the Council of People's Deputies at their permanent place of residence prior to engaging in self-employment. The types of activities for which a patent could be acquired, and the amount of the annual fee for it, were established by the councils of ministers of the Union republics. A state fee was charged for the issuance of a registration certificate and a patent. Income from self-employment was subject to taxes, the amount of which was determined depending on their amount and taking into account public interests. Citizens who had patents for the right to engage in individual labor activity were exempted from paying income tax on income from engaging in this type of activity.

In addition, with the adoption of the Law of the USSR of June 30, 1987 "On the state enterprise (association)", the reform of the system of mandatory payments of state enterprises to the budget began. Formed legal framework to introduce a system of taxes for individual entrepreneurs, as well as for cooperatives and enterprises with the participation of foreign organizations. The main legislative acts in this area are:

• Law of the USSR of May 26, 1988 "On cooperation in the USSR";
• Decrees of the Council of Ministers of the USSR:
  1. "On the procedure for the creation on the territory of the USSR and the activities of joint ventures, international associations and organizations of the USSR and other CMEA member countries" of January 13, 1987;
  2. "On the procedure for the creation on the territory of the USSR and the activities of joint ventures with the participation of Soviet organizations and firms of capitalist and developing countries";
• Decree of the Presidium of the Supreme Soviet of the USSR of January 13, 1987 "On issues related to the creation of joint ventures on the territory of the USSR";
• Decree of the Council of Ministers of the USSR of December 2, 1988 "On the further development externally economic activity state, cooperative and other public enterprises, associations and organizations".

Decree of the Presidium of the Supreme Soviet of the USSR of March 21, 1988 established a tax on vehicle owners. In subsequent years, a number of legislative acts were issued on the taxation of certain areas of economic activity, which were subsequently systematized in the USSR Law of June 14, 1990 "On taxes from enterprises, associations and organizations." This Law established the obligation of enterprises, associations and organizations to pay the following all-Union taxes: income tax; sales tax; export and import tax. Amendments were made to the legislation establishing the procedure for taxation of citizens (individuals).

In accordance with the Law of the USSR of April 23, 1990 "On income tax from citizens of the USSR, foreign citizens and stateless persons” establishes independent taxation regimes for the income of citizens from running a peasant economy and income from individual labor activity. At the same time, by January 1, 1993, the Council of Ministers of the USSR was instructed to develop and submit proposals to the USSR Supreme Council on the second stage of the reform of the personal income tax.

In 1991 taxation and tax law was used by the former Soviet republics for political purposes, which took own taxes. For example, a special “sovereign” taxation regime was introduced on the territory of Russia: the Supreme Soviet of the RSFSR adopted the Law “On the procedure for applying the USSR Law “On taxes from enterprises, associations and organizations”, according to which for enterprises under Russian, and not union jurisdiction, a more favorable tax regime was established in the form of reduced tax rates and certain tax incentives. This provision stimulated the campaign to "re-subordinate" enterprises and direct all tax flows to the Russian, and not to the Union budget.

In 1990, the Main State tax office, which a year later became the State tax service(since 1998 - the Ministry of the Russian Federation for taxes and fees, since 2004 - the Federal Tax Service).

In addition, in 1991, by decree of the President of the USSR, a sales tax was introduced in our country for the first time in the form of a surcharge on the price of goods.

ON INTRODUCING CHANGES AND ADDITIONS TO THE DECREE OF THE PRESIDIUM

OF THE SUPREME COUNCIL OF THE USSR "ON INCOME TAX FROM THE POPULATION"

In connection with the publication of the Code of Laws of the USSR and in order to further improve financial legislation, the Presidium of the Supreme Soviet of the USSR decides:

1. Include in the Decree of the Presidium of the Supreme Soviet of the USSR of April 30, 1943 "On income tax from the population" (Vedomosti of the Supreme Soviet of the USSR, 1943, No. 17; 1947, No. 29; 1956, No. 18, Art. 394; 1962, No. 45, Art. 457, 1968, N 35, item 314, 1970, N 3, item 24, 1972, N 4, item 27; 1973, No. 37, art. 497, no. 39, art. 542, no. 48, art. 679; 1975, No. 21, Art. 338) changes and additions, approving its new edition.

2. Recognize as invalid the legislative acts of the USSR in accordance with the Appendix.

Chairman of the Presidium

Supreme Soviet of the USSR

Y. ANDROPOV

Secretary of the Presidium

Supreme Soviet of the USSR

T.MENTESHASHVILI

PRESIDIUM OF THE SUPREME SOVIET OF THE USSR

ON INCOME TAX FROM THE POPULATION

I. General provisions

1. Citizens of the USSR who receive income on the territory of the USSR pay personal income tax.

This Decree does not apply to collective farmers who receive income from work on the collective farms of which they are members, in respect of the amounts of these incomes.

2. The following are exempt from paying income tax:

1) workers, employees and citizens equal to them in terms of taxation, receiving wages, other types of monetary remuneration and scholarships not exceeding 70 rubles per month;

2) military personnel of a valid urgent military service and those called up for training or verification fees for military service - in terms of monetary allowance, daily allowances and other amounts received at the place of service or during their stay at training or verification fees;

3) laureates of Lenin Prizes, State Prizes of the USSR, Prizes of the Council of Ministers of the USSR and Prizes of the Lenin Komsomol - according to the amounts of these prizes;

4) pensioners - according to the pension they receive;

5) invalids of the Great Patriotic War or other invalids from among the military personnel who became disabled due to injury, concussion or injury received in the defense of the USSR or in the performance of other duties of military service, or due to illness associated with being at the front, disabled former partisans, as well as other disabled persons who are equated in terms of pension provision with the specified categories of military personnel - for all income they receive;

6) disabled persons from among the officers and rank and file of the internal affairs bodies who became disabled as a result of injury, concussion or injury received in the performance of official duties - for all income they receive;

7) citizens - by income from handicrafts, not exceeding 840 rubles per year;

8) men who have reached the age of 60 and women who have reached the age of 55 - on income from handicrafts and other non-agricultural activities in rural areas, if the farms of these citizens are exempt from paying agricultural tax;

9) citizens - for other income not exceeding 300 rubles per year, except for income received from enterprises, institutions and organizations.

3. Participants of the Civil and Great Patriotic Wars, other military operations to defend the USSR from among the military personnel who served in military units, headquarters and institutions that were part of the active army, and former partisans are granted an income tax discount of 50 percent on all income they receive.

4. For workers, employees and citizens equal to them in terms of taxation, who have four or more dependents, the amount of income tax levied at the place of main work is reduced by 30 percent.

5. Income subject to income tax does not include:

1) state benefits social insurance and state social security, except for benefits for temporary disability, pregnancy and childbirth and child care;

2) amounts of remuneration not exceeding 1000 rubles for each discovery, invention, rationalization proposal and industrial design, paid to the authors of discoveries and inventions for which copyright certificates have been issued, and rationalization proposals and industrial designs for which certificates have been issued;

3) alimony;

4) amounts received in compensation for harm in case of disability associated with injury or other damage to health, as well as in connection with the loss of a breadwinner;

5) amounts of wages and other amounts received by citizens of the USSR from Soviet enterprises, institutions and organizations in foreign currency in connection with their secondment to work abroad;

6) amounts received as a result of the sale of property owned by the right of personal ownership;

7) amounts received as a result of inheritance and gifts, with the exception of amounts of royalties received by the heirs (legal successors) of authors of works of science, literature and art;

8) winnings on bonds of state loans of the USSR and on lotteries;

9) interest and winnings on deposits in institutions of the USSR State Bank and savings banks;

10) amounts paid under state compulsory and voluntary insurance;

11) the amount of accruals on share contributions.

6. The Council of Ministers of the USSR has the right to determine certain types of income of citizens that are subject to exclusion in whole or in part from income subject to income tax.

7. The Ministry of Finance of the USSR and the Ministries of Finance of the Union Republics have the right to fully exempt individual payers and groups of payers from income taxation, and also to reduce the amount of tax for individual payers and groups of payers.

Ministries of Finance of Autonomous Republics, financial departments (departments) of executive committees of krai, regional Soviets of People's Deputies, Soviets of People's Deputies of Autonomous Regions and autonomous regions Councils of people's deputies have the right to fully exempt individual payers from income tax, and also to reduce the amount of tax for individual payers.

8. Income received abroad by citizens of the USSR permanently residing in the territory of the USSR is subject to income tax in accordance with this Decree.

Foreign citizens and stateless persons are subject to income tax in accordance with the Decree of the Presidium of the Supreme Soviet of the USSR of May 12, 1978 "On income tax from foreign legal entities and individuals" and this Decree.

II. Taxation of workers and employees

9. Income tax on the wages of workers, employees and other monetary and in-kind payments related to the performance of their labor duties and received at the place of their main job, is levied in the following amounts:

┌──────────────────┬──────────────────────────────────────────────────────┐

│ Amount of monthly │ Amount of tax │

│income││

├──────────────────┼──────────────────────────────────────────────────────┤

│71 rub.│25 kopecks│

│72 rub.│59 kop.│

│73 rub.│93 kop.│

│74 rub.│1 rub. 30 kop.│

│75 rub.│1 rub. 65 kopecks│

│76 rub.│2 rub. 00 kop.│

│77 rub.│2 rub. 39 kopecks│

│78 rub.│2 rub. 73 kopecks│

│79 rub.│3 rub. 07 kopecks│

│80 rub.│3 rub. 41 kopecks│

│81 rub.│3 rub. 75 kopecks│

│82 rub.│4 rub. 09 kop.│

│83 rub.│4 rub. 43 kopecks│

│84 RUB │4 rub. 77 kopecks│

│85 rub.│5 rub. 11 kopecks│

│86 rub.│5 rub. 45 kopecks│

│87 rub.│5 rub. 79 kopecks│

│88 rub.│6 rub. 13 kopecks│

│89 rub.│6 rub. 47 kopecks│

│90 rub.│6 rub. 81 kopecks│

│91 rub.│7 rub. 12 kopecks│

│From 92 to 100 rubles. │7 rub. 12 kop. + 12% from the amount exceeding 91 rubles│

│From 101 rub. and above│8 rub. 20 kop. + 13% from the amount exceeding 100 rubles│

└──────────────────┴──────────────────────────────────────────────────────┘

10. The composition of the income taxable monthly income of workers and employees includes amounts accrued at the place of the main job, including for part-time employment at the place of the main job.

11. The composition of the monthly income taxable with income tax of workers and employees does not include:

1) severance pay paid upon dismissal;

2) amounts paid in the form of a one-time assistance;

3) compensation payments provided for by current legislation, with the exception of compensation for unused vacation upon dismissal of an employee;

4) amounts paid in accordance with applicable law certain categories workers in return for providing them with free housing and utilities;

5) the cost of any kind of allowance in kind, issued on the basis of relevant decisions of the Government of the USSR, the amounts paid by enterprises, institutions and organizations to workers and employees in return for this allowance, as well as the cost of clothing bonuses (gifts).

12. Persons equated with income tax to workers and employees include:

1) officers, warrant officers, midshipmen and long-term servicemen - for monetary allowance;

2) students of higher educational institutions, students of secondary specialized educational institutions, graduate students and residents - according to the scholarship received;

3) lawyers - according to remuneration received for work in legal consultation offices.

13. Income tax on the wages of workers, employees and on other payments related to the performance of their labor duties and received at the place of their main job, is withheld by enterprises, institutions and organizations that make these payments.

14. Enterprises, institutions and organizations, simultaneously with the receipt of funds from the institutions of the State Bank of the USSR for the payment of wages, transfer to the budget the amounts of income tax to be withheld from workers and employees.

Organizations that do not have accounts with the institutions of the State Bank of the USSR pay the sums of tax withheld from workers and employees to these institutions on the next day after the payment of wages.

III. Taxation of citizens on income received

from enterprises, institutions and organizations

outside of main job

15. From wages and other cash and in-kind payments received by citizens from enterprises, institutions and organizations not at the place of their main job for part-time work, performing one-time work, handing over fur raw materials, hunting products, for making home-made products handed over to enterprises, institutions and organizations in accordance with the concluded agreements, and for work performed as freelancers, the tax is charged in the following sizes :

│ Amount of monthly│ Amount of tax│

│income││

│Up to 15 rubles│1.5% of the amount of income│

│From 15 to 20 rubles│22 kop. + 5.5% from the amount exceeding 15 rubles│

│From 21 to 30 rubles│50 kop. + 6.0% from the amount exceeding 20 rubles│

│From 31 to 40 rubles│1 rub. 10 kop. + 7.0% from the amount exceeding 30 rubles│

│From 41 to 50 rubles│1 rub. 80 kop. + 8.0% from the amount exceeding 40 rubles│

│From 51 to 70 rubles│2 rubles 60 kop. + 10.0% from the amount exceeding 50 rubles│

│From 71 to 100 rubles│4 rubles 60 kop. + 12.0% from the amount exceeding 70 rubles│

│From 101 rub. and above │8 rub. 20 kop. + 13.0% from the amount exceeding 100 rubles. │

At the same rates, tax is levied on authors of discoveries and inventions for which copyright certificates have been issued, rationalization proposals and industrial designs for which certificates have been issued, who receive a remuneration exceeding 1,000 rubles for each discovery, invention, rationalization proposal and industrial design. The tax is calculated and collected from the entire amount of remuneration (minus 1,000 rubles) separately for each discovery, invention, rationalization proposal and industrial design.

16. Income tax on the earnings of citizens listed in Article 15 of this Decree is withheld by enterprises, institutions and organizations that pay these amounts.

IV. Taxation of citizens on income received

for the publication, performance or other use

works of science, literature and art

1) from the amounts paid to Soviet and other authors for the use of their works on the territory of the USSR, from the amounts received from abroad to Soviet authors for works (including translations) specially created for use in the established manner outside the USSR:

┌───────────────────┬─────────────────────────────────────────────────────┐

│Amount of annual│Amount of tax│

│income││

├───────────────────┼─────────────────────────────────────────────────────┤

│Up to 180 rubles│1.5% of the amount of income│

│From 181 to 240 rubles. │2 rub. 70 kop. + 5.5% from the amount exceeding RUB 180│

│From 241 to 360 rubles. │6 rub. 00 kop. + 6% from the amount exceeding 240 rubles│

│From 361 to 480 rubles. │13 rub. 20 kop. + 7% from the amount exceeding 360 rubles│

│From 481 to 600 rubles. │21 rub. 60 kop. + 8% from the amount exceeding 480 rubles│

│From 601 to 840 rubles. │31 rub. 20 kop. + 10% from the amount exceeding 600 rubles│

│From 841 to 1200 rubles│55 rubles 20 kop. + 12% from the amount exceeding RUB 840│

│From 1201 rub. and above│98 rub. 40 kop. + 13% from the amount exceeding 1200 rubles. │

└───────────────────┴─────────────────────────────────────────────────────┘

At the same rates, income tax is levied on other incomes of writers and artists, except for wages at the place of their main job;

2) from amounts of royalties received from abroad by Soviet or other authors permanently residing in the USSR, with the exception of amounts received from abroad by Soviet authors for works (including translations) specially created for use in the established manner outside THE USSR:

│Up to 500 rubles│30% of the amount of income│

│From 501 to 1000 rubles│150 rubles + 45% from the amount exceeding 500 rubles│

│From 1001 to 3000 rubles│375 rubles + 55% from the amount exceeding 1000 rubles│

│From 3001 to 5000 rubles│1475 rubles + 65% from the amount exceeding 3000 rubles│

│From 5001 rub. and above│2775 rub. + 75% from the amount exceeding 5000 rubles│

The amounts of royalties paid to Soviet or other authors permanently residing in the USSR for the use of their works in the socialist countries in accordance with the established procedure are taxed at rates reduced by 50 per cent, if the amount of said royalties does not exceed 1,000 rubles a year. In cases where annual amount such remuneration is more than 1,000 rubles, a reduced tax is levied only on the first thousand of the remuneration received.

At the rates specified in paragraphs 1 and 2 of this article, income tax is also levied on the authors' successors (except for the authors' heirs).

18. From the amounts of royalties paid to the heirs of Soviet and other authors for the use of works of fiction, musical and visual arts, income tax is levied in the following amounts:

┌────────────────────────┬────────────────────────────────────────────────┐

│ Size annual income│Amount of tax│

├────────────────────────┼────────────────────────────────────────────────┤

│Up to 500 rubles│60% of the amount of income│

│From 501 to 1000 rubles│300 rubles + 65% from the amount exceeding 500 rubles│

│From 1001 to 3000 rubles│625 rubles + 70% from the amount exceeding 1000 rubles│

│From 3001 rub. and above│2025 rub. + 75% from the amount exceeding 3000 rubles│

└────────────────────────┴────────────────────────────────────────────────┘

From the amounts of royalties paid to the heirs of Soviet and other authors for the use of other types of works (except for works of fiction, musical and visual arts) - at the rates specified in this article, with an increase in the assessed amount of tax by 20 percent.

From the amounts of royalties paid to the heirs of Soviet and other authors: persons under the age of 16, students under the age of 23, men over the age of 60, women over the age of 55, and citizens receiving a disability pension - income the tax is levied in the amounts provided for by this article, with a reduction of 50 percent, if the amount of remuneration does not exceed 1,000 rubles per year.In cases where the annual amount of such remuneration is more than 1,000 rubles, a reduced tax is levied only on the first thousand of the remuneration received.

19. Income tax on amounts of royalties received from abroad, amounts to be transferred abroad, and also on amounts paid to legal successors (including heirs) of Soviet and foreign authors, is calculated and withheld by the All-Union Copyright Agency. Tax on other amounts of royalties paid in the USSR, as well as on other incomes of writers and artists (except for wages at the place of their main job) is calculated and withheld directly for each place of payment. With each subsequent payment, the tax is recalculated according to the total amount of payments made in current year at this place of payment. The incomes listed in this section are taxed without applying the non-taxable minimum income established by this Decree.

V. Taxation of citizens engaged in

other activities

20. From the income of citizens engaged in handicrafts, the tax is levied in the following amounts:

│From 841 to 3000 rubles│At a rate equal to the annual amount of income│

││tax paid on the corresponding earnings│

││workers and employees at the place of main work│

│From 3001 to 5000 rubles│332 rubles 40 kop. + 60% from the amount exceeding │

││3000 rub.│

│From 5001 rub. and above│1532 rub. 40 kop. + 65% from the amount exceeding │

││5000 rub.│

21. From income from the private practice of doctors and others medical workers, teachers, architects, artists, typists, stenographers and other citizens, income tax is levied in the following amounts:

┌──────────────────────┬──────────────────────────────────────────────────┐

│Amount of annual income│Amount of tax│

├──────────────────────┼──────────────────────────────────────────────────┤

│From 301 to 360 rubles│15 rubles 00 kop. + 10.0% from the amount exceeding │

││300 rub.│

│From 361 to 480 rubles│21 rubles 00 kop. + 14.0% from the amount exceeding │

││360 rub.│

│From 481 to 600 rubles│37 rubles 80 kop. + 19.0% from the amount exceeding │

││480 rub.│

│From 601 to 840 rubles│60 rubles 60 kop. + 23.5% from the amount exceeding │

││600 rub.│

│From 841 to 1200 rubles│117 rubles 00 kop. + 29.0% from the amount exceeding │

││840 rub.│

│From 1201 to 1800 rubles│221 rubles 40 kop. + 33.5% from the amount exceeding │

││1200 rub.│

│From 1801 to 2400 rubles│422 rubles 40 kop. + 40.0% from the amount exceeding │

││1800 rub.│

│From 2401 to 3000 rubles│662 rubles 40 kop. + 46.5% from the amount exceeding │

││2400 rub.│

│From 3001 to 5000 rubles│941 rubles 40 kop. + 52.5% from the amount exceeding │

││3000 rub.│

│From 5001 to 7000 rubles│1991 rubles 40 kop. + 59.0% from the amount exceeding │

││5000 rub.│

│From 7001 rub. and above│3171 rub. 40 kop. + 69.0% from the amount exceeding │

││7000 rub.│

└──────────────────────┴──────────────────────────────────────────────────┘

At the same rates, a tax is levied on the income of religious ministers, the income of members of the executive bodies of religious associations from religious activities, as well as on the income of other citizens from the performance of religious rites or participation in them.

22. From the income of citizens not listed in Articles 9, 15, 17, 18, 20 and 21 of this Decree, income tax is levied in the following amounts:

┌────────────────────────┬────────────────────────────────────────────────┐

│ Amount of annual income │ Tax amount │

├────────────────────────┼────────────────────────────────────────────────┤

│From 301 to 360 rubles│22 rubles 20 kop. + 15.0% from the amount exceeding │

││300 rub.│

│From 361 to 480 rubles│31 rubles 20 kop. + 20.0% from the amount exceeding │

││360 rub.│

│From 481 to 600 rubles│55 rubles 20 kop. + 25.0% from the amount exceeding │

││480 rub.│

│From 601 to 840 rubles│85 rubles 20 kop. + 31.0% from the amount exceeding │

││600 rub.│

│From 841 to 1200 rubles│159 rubles 60 kop. + 37.5% from the amount exceeding │

││840 rub.│

│From 1201 to 1800 rubles│294 rubles 60 kop. + 44.0% from the amount exceeding │

││1200 rub.│

│From 1801 to 2400 rubles│558 rubles 60 kop. + 50.0% from the amount exceeding │

││1800 rub.│

│From 2401 to 3000 rubles│858 rubles 60 kop. + 56.0% from the amount exceeding │

││2400 rub.│

│From 3001 to 5000 rubles│1194 rubles 60 kop. + 62.5% from the amount exceeding │

││3000 rub.│

│From 5001 to 7000 rubles│2444 rubles 60 kop. + 71.0% from the amount exceeding │

││5000 rub.│

│From 7001 rub. and above│3864 rub. 60 kop. + 81.0% from the amount exceeding │

││7000 rub.│

└────────────────────────┴────────────────────────────────────────────────┘

23. Taxable income is the difference between gross income (in cash and in kind) and expenses associated with generating income.

24. Taxation is carried out by financial authorities at the place of residence of the payer, and if the activity is carried out in another place, at the place of implementation of the activity, but with the obligatory notification of the financial authority at the place of residence of the payer about the amount of income and tax.

The tax is calculated on the total annual income separately for the types of activities listed in Articles 20, 21 and 22 of this Decree.

25. Income tax is paid on the following dates: March 15, May 15, August 15 and November 15.

26. Income tax is paid in the following order:

1) in each quarter, payers pay 25 percent of the annual amount of tax calculated on income for the previous year, and payers who are attracted to tax for the first time - 25 percent of the amount calculated on the estimated income for the current year.

In the event of a significant increase or decrease during the year of the payer's income, the tax amounts may be recalculated according to the tax payment deadlines that have not yet come;

2) upon the expiration of a year or the termination of the existence of the source of income, the annual amount of tax is calculated on the basis of the income actually received, and the difference between this amount and the amounts paid during the year is subject to collection from the payers or return to them within 15 days.

27. Accounting of payers and their taxation are carried out on the basis of:

1) declarations of payers annually submitted by them to financial authorities by January 15. If a source of income arises during the year, the income declaration is submitted within 5 days after the expiration of a month from the date of the source of income, and if the source of income ceases to exist within a year - within 5 days from the date of termination;

2) information submitted to the financial authorities by enterprises, institutions and organizations on the amounts paid to individual citizens, which, in accordance with this Decree, are subject to taxation directly by the financial authorities, as well as information submitted by the governing bodies housing stock and owners of buildings in the manner and terms established by the Ministry of Finance of the USSR;

3) materials of surveys of citizens' activities carried out by financial authorities and other available information on the income of payers.

VI. Control over the correctness of taxation

and responsibility of payers

28. In order to ensure the completeness of the identification of taxable income, officials of financial bodies are granted the right to:

1) verification of documents of enterprises, institutions and organizations for the calculation and withholding of tax, as well as for the transfer to the budget of withheld tax amounts;

2) checking the relevant documents of enterprises, institutions and organizations that provide financial authorities in accordance with Article 27 of this Decree with information necessary for taxation;

3) unhindered entry into premises where handicrafts, private practice and other activities are carried out, checking such activities, familiarizing themselves with relevant documents, inspecting stocks of raw materials, materials, equipment and finished products, interviewing persons receiving income, as well as their clients.

29. Amounts of tax on the wages of workers and employees and on the income of other citizens listed in Articles 12 and 15 of this Decree that are not withheld in a timely manner by enterprises, institutions and organizations may be withheld for no more than three months, and the return of excessively withheld tax amounts is allowed no more than than one year prior to the discovery of the wrong hold.

Amounts of tax not withheld on time from income received for the publication, performance or other use of works of science, literature and art may be recovered for no more than the year in which the incorrect withholding was discovered, as well as for the previous year. Over the same period, the excess withheld amounts of tax are refunded.

From other categories of payers who were not involved in the payment of income tax in a timely manner or were taxed incorrectly, collection or refund of income tax is made for no more than two previous years.

Income tax amounts not collected as a result of tax evasion by the payer are charged for the entire time of evasion.

30. For late payment of income tax, a fine of 0.2 percent is charged on the amount of the arrears for each day of delay.

In case of tax evasion, the measures provided for by the Regulation on the recovery of late taxes and non-tax payments are applied.

VII. The procedure for appealing against the actions of financial authorities

31. Complaints against the actions of officials of financial and other bodies that calculated and levied income tax are filed with the financial departments of the executive committees of district, city and city district Soviets of People's Deputies, and decisions on them are made within the time limits established by USSR legislation for considering complaints. and statements from citizens.

Decisions of these financial departments can be appealed within a month to a higher financial authority.

Filing a complaint does not suspend the payment of income tax.

The financial authority considering the complaint has the right to suspend the collection of tax amounts due from the payer until the complaint is resolved.

VIII. The procedure for issuing instructions

on the application of this Decree

32. Instructions for the application of this Decree are issued by the Ministry of Finance of the USSR.

Application

to the Decree of the Presidium

Supreme Soviet of the USSR

SCROLL

OF LEGISLATIVE ACTS OF THE USSR, VOID

1. Decree of the Presidium of the Supreme Soviet of the USSR of September 26, 1967 "On reducing taxes on the wages of workers and employees" (Vedomosti of the Supreme Soviet of the USSR, 1967, No. 39, item 521).

2. Law of the USSR of October 12, 1967 "On approval of the Decree of the Presidium of the Supreme Soviet of the USSR "On the reduction of taxes on the wages of workers and employees" (Vedomosti of the Supreme Soviet of the USSR, 1967, No. 42, item 546).

3. Decree of the Presidium of the Supreme Soviet of the USSR of December 25, 1972 "On the termination of the collection of taxes on the wages of workers and employees in the amount of up to 70 rubles per month and the reduction of tax rates on wages to 90 rubles per month" (Vedomosti of the Supreme Soviet of the USSR, 1972, N 52, article 518) in terms of income tax.

4. Decree of the Presidium of the Supreme Soviet of the USSR of November 21, 1980 "On income tax rates for ministers of religious cults and other persons participating in the performance of religious rites" (Vedomosti of the Supreme Soviet of the USSR, 1980, No. 48, item 1016).

5. USSR Law of June 24, 1981 "On Approval of the Decrees of the Presidium of the Supreme Soviet of the USSR on the Introduction of Amendments and Additions to Certain Legislative Acts of the USSR" (Vedomosti of the Supreme Soviet of the USSR, 1981, No. 26, Article 840) regarding the approval of the Decree of the Presidium of the Supreme Soviet of the USSR of November 21, 1980 "On income tax rates for ministers of religious worship and other persons involved in the commission religious rites."

Secretary of the Presidium

Supreme Soviet of the USSR

T.MENTESHASHVILI

The historical experience of the Soviet Union

Taxation in the USSR and modern Russia

P.I.Shikhatov

The article discusses taxation in the USSR and modern Russia, it is suggested that in Soviet times the tax system was more in line with socio-economic conditions than the modern one. Russian system- conditions market economy. It is claimed that important condition The effective functioning of the tax system is the mutual balance of the elements of all taxes and fees among themselves and its stability.

Keywords: taxation, taxes, fees, payments, tax reform, tax system

For citation: Vestnik MIEP. 2016. No. 2 (23). pp. 122-129.

When considering modern literature on economics, it turns out that some authors have a deeply erroneous opinion that taxation was completely absent in the Soviet Union, and statements that only in the 1990s. “normal” taxes appeared in the country.

I.Kh. Ozerov, Russian professor, financier and economist, known for numerous works devoted to the modernization of the socio-economic and state system of Russia, in late XIX V. noted that "just as the hour hand correctly reflects the work of the mechanism on the dial, so the tax system imprints economic and social conditions on itself." In the literature of the 1980s the following was said: "the essence, structure and role of the tax system are determined by the socio-economic structure of society" .

The tax system of the Soviet Union had its own peculiarities; in them it differs from the modern Russian tax system, as well as from foreign systems. For example, in the Soviet Union from 1930 to 1980 there were no excises. The role of excises was performed by the turnover tax. Instead of income tax, in our understanding, deductions of the free balance from profit were used. Income

Shikhatov Pavel Ivanovich - Master of Economics, Associate Professor of the Department accounting, analysis and audit International Institute economics and law. Address for correspondence: [email protected].

The personal tax and its progressive rate, approved by the Decree of the Presidium of the USSR Armed Forces in 1943, existed until 1991, having undergone only four minor changes in the 1980s. . By the way, we still call personal income tax the well-established term "income tax".

In 1992-1997 in Russia, freedom of tax and pseudo-tax creativity of regional and local authorities reigned, there were all kinds of fees, such as for the maintenance of the police, hotel fees, etc. After the adoption of the first part of the Tax Code, "creativity" was directed into the normative direction.

Since then, the Tax Code of the Russian Federation has been modified and modernized. A significant change was the introduction of separate taxes, followed by their abolition after a short time. For example, the tax on certain types of vehicles, which existed for only a year and a half from 1999 to 2000, or the sales tax, which was levied from 1999 to 2003. At the same time, the situation was quite paradoxical - nowhere in the world were they levied and are not levied at the same time VAT and sales tax, except Russia.

We can also mention the establishment in 1999 of control over large consumer spending and its subsequent abolition in 2004. In 2001, excise warehouses for alcoholic products were established and in 2006 they were successfully liquidated. And, of course, one social tax which was canceled over 6 years ago. But it is possible that the UST will soon be returned.

Let us return to the consideration of the tax system in the USSR. Throughout the state, taxes and fees performed significant economic functions. In addition to the taxes mentioned above (turnover tax, income tax) in the Soviet Union, there were other tax payments:

♦ tax from building owners;

♦ land tax;

♦ tax on vehicle owners;

♦ agricultural tax, etc.

The older generation knows that since the early 1940s. and until 1991, the country had a tax on bachelors, single and small-family citizens of the USSR, otherwise it was called a tax for childlessness. It should be noted that in the State Duma since 2004 and for 2 years there have been debates about the need to resume the collection of this tax. This question is raised from time to time. During the period of the Soviet Union, attempts were made to completely abolish some of the

types of taxes. For example, in 1960 a law was passed providing for the abolition of the general income tax in the USSR. This was one of the ill-conceived decisions taken by N.S. Khrushchev in an effort to prove to the capitalist world that socialism is getting rid of taxes as well. Simultaneously with the income tax, it was supposed to completely abolish from 1965 the tax on bachelors. However, neither the first nor the second tax was ever abolished. Before the adoption of the Law on the abolition of income tax in the USSR, numerous publications were published explaining that taxes are a tool for the exploitation of workers.

In 1990-1991 the reformation of the Soviet tax system took place, as a result of which in 1990 a profit tax was introduced instead of deductions of the free balance from profits, a proportional income tax was replaced by a highly progressive one. In 1991, a sales tax was introduced and the replacement of the turnover tax with value added tax (VAT) and excises was developed.

There is an opinion that in Soviet times the tax system was defective, because the taxes that came to the treasury from enterprises could not be called taxes, because. these enterprises were state-owned. And taxes from the population also could not be called taxes, because they were paid from the income that the state paid.

Story public finance in Russia has existed for a very long time, during this time they appeared, then gave way to others with a dozen names of payments that correspond to the concepts of "tax" or "fee". In the modern tax system of our country, there are several concepts that are tax payments: collection, contribution, excise, duty, deductions, as well as simply payment and payments (here we mean payments for the use of natural resources, they include a number of individual taxes and fees). There are also concepts that are additional to the main tax payments, for example, “customs duty surcharge”, “state tax surcharge”.

Such a number of names of tax payments appeared due to the long period of existence of taxation. Both legally and economic point vision, they are important.

Inaccuracies and repetitions can be found both in the scientific literature and in the texts of laws, for example, in the interpretation of V. Gureev “collection is cash payment...", and "a duty is a collection of money". Combining these two definitions, we get that the fee is already twice the monetary payment.

For the first time at the legislative level in 1998, the Tax Code of the Russian Federation introduced a difference in the concepts of tax and fee. According to Art. 8 ch. 1 of the Tax Code of the Russian Federation “a tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of property belonging to them on the right of ownership, economic management or operational management Money in order to financial support activities of the state and (or) municipalities”. The concept of "tax" introduced a fiscal goal.

In the Tax Code of the Russian Federation, in the definition of the fee, the word "payment" was replaced by the word "contribution", which has a semantic difference. The Tax Code of the Russian Federation explains what is meant by collection compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for the commission of fees in relation to payers by state bodies, bodies local government, other authorized bodies and officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses), or the payment of which is due to the implementation within the territory where the fee is introduced, certain types entrepreneurial activity».

If we disassemble the etymology of these words: “payment” and “contribution”, they could be replaced with each other. The words "fee" or "payment" mean payment for something or payment for something. And the concept of "contribution" has no such meaning. Since the tax is gratuitous, it could be considered a contribution, and the collection - a payment.

Regarding the concept of "taxation", which is the process of applying the law and includes the procedure for calculating and paying tax payments, T.A. Zhuravleva notes: from socio-political tendencies in society".

With the adoption in Russia of the second part of the Tax Code of the Russian Federation, tax reforms, their goals were:

♦ decline tax burden on the economy;

♦ reducing the number of taxes and tax incentives;

♦ simplification of the system of relations between taxpayers and the state represented by its tax authorities.

In modern scientific literature, we can find different interpretations of the tax system as an economic category. The tax system in Soviet times was defined as a kind of aggregate

ness of taxes levied in the state. As for the beginning of modern Russian economic reforms, in the Law of the Russian Federation of December 27, 1991 No. 2118-1 “On the Fundamentals of the Tax System in the Russian Federation”, the concept of “tax system” was interpreted in the same way: “the totality of taxes, fees, duties and other payments (hereinafter - taxes), levied in the prescribed manner, forms the tax system.

There are definitions given with some shortcomings. For example, O.V. Eremeeva writes that “the tax system of any country is understood as a combination of three main types of taxes and fees: federal, regional and local” . There are some drawbacks to this view. The entire tax system was divided into taxes and fees on a territorial basis. But we know that not all countries have a federal structure, therefore, tax payments in such countries are either divided into state and local, or not divided at all.

There are also complicated versions of the concept of "tax system". One of these can be considered the definition of O.K. Abdurakhmanov. The author included in this definition the totality of taxes and fees, tax legislation and tax control, as well as the “principles of building a tax system”, which is absolutely unnecessary. One of the most complex concepts of the tax system is the following: “The state tax system is a set of imperative forms of socialization of a part of the total income of corporations and citizens, structured into subsystems of income, consumer, resource and property taxes, as well as a set of economic-legal and methodological-functional principles and the actions of state authorities, represented by financial and tax administrations, that implement them.

Academician V.G. Papava (Minister of Economy of Georgia in 1994-2000) and prof. T.A. Beridze believe that “tax collection ... is nothing more than a state racket ... following market principles, the public sector, instead of collecting taxes, should borrow money from individuals and corporations ... in market system... there is no place for forcibly collected taxes; their place is taken by irrevocable but interest-bearing government loans.

Each author has his own vision and understanding of the tax system. Here it is important to take into account the circumstance without which the system cannot be considered as such. A system is considered to be a set of interrelated elements, and when we see the definition of a tax system, we must definitely name the elements that this system consists of.

In 1925 prof. M.N. Sobolev gave a capacious definition: “A mutually related set of taxes that has developed in a given state under the influence of all socio-political, economic and financial influences is called the tax system.” There is nothing superfluous. It should be noted that the indication of the mutual interconnection of taxes in the future did not receive scientific justification.

Establishing basic relationships is central to any system. If we consider the elements of the tax system as governing bodies, the principles of taxation, then the connection between the taxes themselves becomes invisible. IN Russian legislation such influence is sometimes not noticed. For example, the payment of salaries “in envelopes” and the decrease in the growth rate of personal income tax receipts in 2011 were due to an increase in rates for other payments (contributions to off-budget funds). Therefore, the goal is to reduce the deficit pension fund resulted in insufficient income of personal income tax in the regional budgets.

The tax system should be, both by definition and in essence, a system, a set of tax payments that are in constant balance with each other. By doing this, the Russian tax system can be transformed from a simple and somewhat random collection of individual taxes and fees into an efficient and orderly system.

Concerning modern system taxation, then, in our opinion, one of the unresolved issues are issues related to the accrual, payment and reporting of value added tax. In 2015, new rules for reporting data were introduced, namely, sections containing information from the purchase book and the sales book were added to the declaration form. The resulting array of information is constantly emerging difficulties in terms of collecting and generating reports, and in addition, in terms of control of the information provided by the executive bodies.

For example, if the law established a one-time payment of VAT to the budget along with a payment for goods and services by buyers of these goods and services, and the amount of sales and tax deductions would have been indicated in the declaration only for the purpose of collecting statistical data, then we would have been able to reduce the cost of maintaining the controlling apparatus, perhaps we would have moved away from gray tax evasion schemes. But the rejection of such changes may be lobbied by high-level stakeholders. Therefore, we have to wait for the results of such innovations.

Literature

1. Abdurakhmanov O.K. tax systems countries with economies in transition. M., 2005.

2. Akimov A.V. Society without taxes. L., 1961.

3. Allahverdyan D.A. State without taxes. M., 1960.

4. Akhmadeev R.G., Kosov M.E. A fair principle of a progressive scale for income tax // Finance and credit. 2015. No. 43. S. 15-25.

5. Gureev V.I. Russian tax law. M., 1997. S. 75.

6. Eremeeva O.V. Issues of improving taxation in modern conditions / Topical issues development of the Russian economy: theory and practice. Proceedings of the II interuniversity scientific-practical conference of teachers, scientists, specialists, graduate students, students. Nizhny Novgorod, 2004. S. 172.

7. Zhuravleva T.A. Realization of economic interests as objective basis taxation // Finance and credit. 2003. No. 24. S. 76-78.

8. Kosov M.E. Problems of development of the tax control system and ways to solve them // Bulletin of the Russian State Trade and Economic University. 2010. No. 11. S. 47-53.

9. Lushin S.I. Functions of money and finance // Finance. 2006. No. 6. P. 68.

10. Ozerov I.Kh. The main currents in the development of direct taxation in Germany. SPb., 1899. S. 18.

11. Papava V.G., Beridze T.A. Essays political economy post-communist capitalism (experience of Georgia). M., 2005. S. 124-125.

12. Sobolev M.N. Essays on financial science. M., 1925. S. 83.

13. Yutkina T.F. Taxes and taxation: Textbook. M., 2002. S. 201.

14. Childless quitrent // Russian newspaper. 23.12.2005.

15. Tax on childlessness // Business Petersburg. 01/10/2006.

16. Taxes in normative documents. Information collection 92/2. SPb., 1992. S. 5.

17. Financial and credit dictionary: in 3 vols. T. II. M., 1986. S. 266.

Taxation in the Soviet Union and modern Russia

Shikhatov Pavel - Master of Economics, Associate Professor of the Chair of Accounting, Analysis and Audit of the International Institute of Economics and Law Address for correspondence: [email protected]

The article considers the taxation in the USSR and modern Russia. There is a speculation that in Soviet times, the tax system was more in keeping with the socio-economic conditions than the present-day Russian system corresponds to the market economy. It is argued that an important condition for the effective functioning of the tax system is the mutual balance of the elements of all taxes and fees between itself and the stability of the tax system.

Key words: taxation, taxes, fees, charges, tax reform, tax system

For citation: Herald of International Institute of Economics and Law. 2016. N 2 (23). P. 122-129.

In Soviet Russia and the USSR, the collection of income tax from individuals had certain features.

The use of a progressive taxation system was combined with the class principle of its application.

So, in accordance with the Law of September 24, 1926, with an income of 5,000 rubles. workers paid a tax at a rate of 2.2%, handicraftsmen - 9.1%, and non-labor elements - 10.8%.

With an increase in income, the tax rate on non-labor items reached 41%.

In the future, the mechanism for calculating and collecting income tax was repeatedly reformed, taking into account the change in the class structure of society and the general development of the national economy.

In the 1980s in the USSR, income tax on the bulk of the population receiving income from state enterprises was levied at rates from 0.35% (on monthly incomes of more than 80 rubles) to 13% on incomes exceeding 100 rubles.

The non-taxable minimum corresponded to the minimum monthly salary (in 1986 it was 80 rubles, and the average salary was 200 rubles per month).

For persons engaged in private practice, entrepreneurial activity, handicraftsmen, maximum rates were set at 65-81% of the amount of annual income in excess of 5000-7000 rubles.

An extensive system of benefits was provided for in the general structure of taxation.

For example, for taxpayers with four or more dependents, the amount of income tax was reduced by 30%. Participants of the Great Patriotic War were given a 50% discount.

The total contribution of income tax to budget revenues during this period was about 8%.

Fundamental system change income tax in the USSR, and then in the Russian Federation, occurred during the period of perestroika, the collapse of the USSR and economic reform 1990s

From January 1, 1992, in accordance with the Law of the Russian Federation dated December 7, 1991 No. 1998-1, an income tax was introduced, levied according to uniform principles from all taxpayers, based on the total annual income.

For all types of income, a single progressive scale of rates and a single system of benefits were established.

During the period of this law in 1992-2000. the scale was changed nine times.

Wherein minimum bid remained equal to 12%, and the maximum varied in the range from 60% (in 1991) to 30% (in 1999-2000).

There are currently two types of income tax:

1) general income tax;

2) parcel (schedular) income tax.

general income type of tax involves the taxation of the total income of an individual, which includes all types of income not only in the form of direct active income in the form of wages, royalties, from entrepreneurial activities, but also income from property (real estate, valuable papers, bank accounts), capital gains and a number of other incomes.

Scheduled the type of income tax involves the calculation of income tax for each of the possible types of income at the appropriate rate.

The general income type of tax is considered the most consistent with the principle of justice, as it allows you to fully take into account the solvency of the taxpayer, his marital status and the living wage existing in the country.

Currently, almost all countries of the world apply a general income type of tax. The shedular type of income tax is used practically only in England and some of its former colonies, Sweden, France, and since 2001 - in the Russian Federation.

The fundamental point in the organization of income taxation is the question of the tax rate and the scale of taxation. At the end of XIX - beginning of XX century. in works

V. Wagner, E. Seligman, A. Isaev, and other specialists, it was proved that the progressive scale of taxation satisfies the principle of justice to the greatest extent, in which a large interest rate corresponds to high incomes.

In almost all countries of the world (with the exception of Russia and a number of countries former USSR) Income tax is levied on a progressive scale. In table. 4.5 shows the maximum values ​​​​of the scale of taxation of income of individuals in modern states at the level of the central government. In a number of states, income taxes are levied both at the regional and local levels (USA, Japan, Switzerland, Sweden, Denmark, etc.). In this case, progressive scales of taxation can also be used.