Question

Опишите виды налогового контроля в РФ.

Answer 1

Ответ:

Виды налогового контроля:

1) В зависимости от времени проведения:

предварительный;

текущий (оперативный);

последующий.

Объяснение:

Предварительный налоговый контроль проводится до отчетного периода по конкретному виду налога либо до решения вопроса о предоставлении налогоплательщику налоговых льгот, изменении сроков уплаты налогов и т.д.

Текущий налоговый контроль проводится во время отчетного налогового периода.Данный вид контроля основывается на бухгалтерском и налоговом учетах, первичных документах, инвентаризациях, порядке ведения кассовых операций, что позволяет и контролирующим органам, и подконтрольным субъектам быстро реагировать на изменения в финансовой деятельности, предупреждать нарушения налогового законодательства и, таким образом, предотвращать финансовые потери государственной или муниципальной казны.

Последующий налоговый контроль проводится после завершения отчетного периода путем анализа и ревизии бухгалтерской и финансовой документации. Главной целью последующего налогового контроля является оценка своевременности и полноты исполнения налоговой обязанности со стороны фискально обязанных лиц.

Answer 2

Types of Tax Control in Russia

In Russia, there are several types of tax control that are implemented to ensure compliance with tax laws and regulations. These types of tax control include:

1. Desk Audit: This type of tax control involves the examination of tax documents and records submitted by taxpayers without the need for a physical visit to the taxpayer's premises. Tax authorities review the accuracy and completeness of the information provided and may request additional documentation or clarification if necessary.

2. Field Audit: Field audits are conducted by tax authorities at the taxpayer's premises. During a field audit, tax officials physically inspect the taxpayer's records, assets, and operations to verify the accuracy of the reported information. This type of tax control allows tax authorities to assess the taxpayer's compliance with tax laws and regulations in a more comprehensive manner.

3. Documentary Audit: Documentary audits involve the examination of specific documents or transactions related to a taxpayer's tax obligations. Tax authorities may request additional documentation or evidence to verify the accuracy and legitimacy of the reported information. This type of tax control is often used to investigate specific tax issues or suspected tax evasion.

4. Computer-Assisted Audit Techniques (CAATs): CAATs involve the use of computer software and data analysis techniques to examine large volumes of data and identify potential tax irregularities or discrepancies. Tax authorities use specialized software to analyze electronic records and detect patterns or anomalies that may indicate non-compliance with tax laws.

5. Special Tax Control Measures: In certain cases, tax authorities may implement special tax control measures to address specific tax risks or issues. These measures may include targeted audits, tax inspections, or investigations into specific industries or taxpayers suspected of tax evasion or non-compliance.

It is important to note that the specific types of tax control implemented in Russia may vary depending on the nature of the taxpayer's activities, the size of the business, and the level of tax risk associated with the taxpayer's operations. Tax authorities have the authority to choose the most appropriate type of tax control based on their assessment of the taxpayer's compliance with tax laws and regulations.

Please let me know if you found this information helpful or if you have any further questions!